1997 (5) TMI 247

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....Shri P.K. Jain, SDR, for the Respondents. [Order per : G.R. Sharma, Member (T)]. - The captioned appeals pertain to the taking of Modvat credit of Rs. 13,58,554/- for the period October, 1990 to March, 1993 and Rs. 1,60,105/- on 29-5-1993. 2. The facts of the case are that the Appellants are engaged in the manufacture of Aluminium Conductors. They filed a declaration declaring the in....

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....s that a reference to the declaration will show that the appellants had described the final product as `all aluminium conductor and that this declaration should be read to include all aluminium alloy conductors'. In support of his contention, he cited and relied upon the judgment of this Tribunal in the case of Konark Wires Pvt. Limited under Order No. A/107/Calcutta/93, dated 8-2-1993. The ld. Co....

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....een describing the product as `all aluminium alloy conductor' (AAAC) and, therefore, saying that AAC included `aluminium alloy conductor' is not correct. The ld. SDR referred to the judgment of this Tribunal reported in 1995 (75) E.L.T. 793, wherein the Tribunal had held that non-declaration of final product is not condonable. He submits that the position as admitted by the appellants that declara....

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....an alloy conductor of aluminium can be described as aluminium alloy conductor and perhaps the description as all aluminium alloy conductor is not the appropriate description of the goods. When we read it alongwith the description of the inputs, we find that the input described in this item is Aluminium Alloy Wire Rod. Needless to say that an all aluminium conductor cannot be manufactured out of Al....