1998 (2) TMI 260

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....espondent. [Order]. - The appellant filed this appeal against Order-in-Appeal No. 480-CE/MRT/96 dated 7-10-1996. The benefit of Modvat credit of Rs. 79,835/- taken on C.R. Coils/Strips falling under sub-heading 7209.30 denied on the ground that they have not declared the input C.R. Coils/strips falling under sub-heading 7209.30 of the Central [Excise] Tariff Act., 1985 has made been describe....

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....oy Steel of a width of 600mm more. He submits that the product are same except the difference in width. The rate of duty is also the same. He relied upon the decision of Tribunal in the case of CCE v. Ramakrishna Steel Industries reported in 1991 (56) E.L.T. 456 (Tribunal) = 1991 (34) ECC 213 and in the case of Bihar Caustic & Chemical Ltd. v. Collector of Central Excise, Patna [1993 (64) E.L.T. 3....

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....y are not entitled for the benefit of the Modvat credit. 4. Heard both sides. In this case the appellants are taking credit in respect of duty paid on the C.R. Coil. Appellants filed a declaration in which they have declared strips of irons falling under Chapter No. 72 and sub-heading 72.11 as input. The revenue objecting to this only on the ground that the inputs C.R. Coil falls under the....

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....s are received and had been used in the manufacture of final product. Tribunal in the case of Bihar Caustic & Chemical Ltd. v. Collector of Central Excise, Patna reported in 1993 (64) E.L.T. 332 (Tribunal) = 1993 (44) ECR 591 held that Modvat credit cannot be denied on minor variation in description/classification of inputs. 5. In the present case the appellant has declared the strips of i....