1997 (10) TMI 176

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....Respondent. [Order]. - The Revenue filed this appeal against the Order-in-Appeal passed by the Commr. (Appeals), Central Excise. In the impugned order, the Commr. (Appeals) allowed the appeal filed by the respondents and held that the respondents are entitled for the benefit of Modvat credit on the brass scrap though in the declaration, it was declared as copper scrap. 2. Ld. JDR appearin....

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.... the inputs as copper scrap and they have also given the Tariff Heading 74.04. They had taken the benefit of Modvat scheme on the brass scrap also. The appellants are also objecting in respect of the Modvat credit taken on brass scrap on the ground that it has not been declared in the declaration as inputs. The Commr. (Appeals) in the impugned order held as under : "On going through the records o....