TaxTMI 
TaxTMI 
1997 (8) TMI 132
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....he Appellant. Shri J.M. Sharma, JDR, for the Respondents. [Order per : S.K. Bhatnagar, Vice President]. - These are appeals against the order of Collector of Central Excise (Appeals), Chandigarh dated 30-5-1991. 2. Learned counsel stated that the appellants are engaged in the manufacture of Vulcanised Rubber Spindle Drive Power Transmission Belts in which rubber compound con....
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....se may and the belting of vulcanised rubber is obtained. 3. He stated that since the appellants do not have the facility of undertaking the process mentioned at Sr. No. (a) to (d) above, therefore, the appellants purchase the rubberised (vulcanised) fabric from M/s. K.F. Beltings Private Limited, Kapurthala and other processes are undertaken by the appellants themselves. 4. He furt....
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....d under sub-heading 4010.00 and neither the manufacturing process changed nor there was any change in the law. Therefore, there was no justification for change of classification. 7. However, under instructions now, he is not pressing the classification issue and seeking leave to make an alternative plea that the Modvat benefit to which they were otherwise eligible may, however, be allowed.....
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....d been initially taken in accordance with the Rules and the prescribed procedure which had been reversed under orders of the officers may be allowed to be recredited if classification is changed and reiterated that this request may be allowed. 11. We have considered the above submissions. We observe that since the appellants are no longer pressing the issues relating to classification, we ....