TaxTMI 
TaxTMI 
1996 (7) TMI 297
X X X X Extracts X X X X
X X X X Extracts X X X X
....ndents. [Order per : J.H. Joglekar, Member (T)]. - The stay application was argued by Shri R. Swaminathan, Consultant assisted by Shri M.P. Deb Nath, Advocate. Revenue was represented by Shri Jangir Singh, JDR. 2.  The applicants were manufacturing galvanised plain and corrugated sheets using C.R. coils as one of the inputs. There manufacturing included such sheets of both less than ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....12. This declaration showing the wrong tariff headings was filed on 18-3-1989. The rate of duty on the inputs as well as the final products was the same irrespective of the width of the products. The assessees maintained only one RG 1 for both the products although in the gate passes where the width was less than 600 mm, the actual width was shown. RT 12 returns were filed at the prescribed format....
X X X X Extracts X X X X
X X X X Extracts X X X X
....itted that the entire issue arose due to the error of the assessees in recording the classification heading and sub-heading in their declaration filed under Rule 57G as also in maintaining a single account in the prescribed format instead of maintaining separate accounts showing production and clearance. He stated that all the inputs can be matched with all the final products manufactured and clea....
X X X X Extracts X X X X
X X X X Extracts X X X X
....idence of clearance of such goods. As regards the impropriety in maintaining a single RG 1, ld. Consultant submitted that rate of duty was the same irrespective of the width and therefore there was no loss of revenue by maintenance of a single RG 1. He further submitted that width was not the criterion for availment of modvat credit. On the financial aspect, ld. Consultant submitted that the asses....