1998 (5) TMI 98

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....ng under Chapter 72. The appellants filed a Modvat declaration under Rule 57G wherein they declared HR coils as an input and indicated Heading Nos. 7208.21, 7211.49, 7211.42 and 7208.29. They also declared the strips as an input and indicated Heading Nos. 7211.51, 7211.59 and 7211.52. 2. The appellants purchased duty paid HR coils/strips from M/s. Atma Steel, Ghaziabad under the cover of Gate Passes. These gate passes mentioned the input as HR coil/strip and indicated the Heading as 7208.39. The appellants took Modvat credit on these inputs vide entries in the RG 23A Part II No. 97. In the reply to the S.C.N. the appellants urged, inter alia, that the demand of duty was time barred, in terms of Rule 57-I as the notice had been issue....

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....ppellants submit that what is relevant is whether the description given in the gate pass tallies with that given in the declaration, and, therefore, there has been compliance with the Modvat rules. In this context, the appellants rely upon the judgment of the CEGAT in the case of Eagle Spring Industries - 1991 (53) E.L.T. 103 (Tribunal) and Taj Forgings & Stampings - 1995 (79) E.L.T. 168 (Tribunal), Rock Stone Industries - 1995 (77) E.L.T. 341 (Tribunal) and Colgate Palmolive - 1995 (75) E.L.T. 689 (Tribunal). 5. The demand for duty has been raised under the provisions of Rule 57-I. In terms of Rule 57-I, notice is to be issued within 6 months from the date of taking credit. In the present case, the notice has been issued on 29-12-1....

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.... products and the only point is that the sub-item mentioned in the gate passes did not tally with that declared by the appellants. I consider that merely an error, if any, in declaring the sub-item number is not sufficient to disallow the Modvat credit. 11. At times sub-item accepted by one Collectorate is different from that of another. Even otherwise, there could be a dispute about the correct sub-headings; but even if there was no such thing what is important from Modvat point of view is that the goods are the same which have been declared as inputs. Therefore till their physical description and characteristics tally and there is no doubt or dispute that the goods are the same which have been declared, in a physical sense, a mere....