1998 (7) TMI 170

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...., JDR, for the Respondent. [Order]. -  Appellant filed this appeal against the order-in-appeal dated 28-2-1997 passed by the Commissioner (Appeals), Central Excise, Allahabad. 2. In this case the benefit of Modvat credit is denied to the appellant on the ground that appellant had not filed necessary declaration in respect of Tibor Rod. 3. Ld. Advocate appearing on behalf....

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....or the purpose of Modvat credit. Appellant made import of aluminium alloy rod. In the bill of entry these were declared as Titanium Boron Aluminium Master Alloy Rods. In Column No. 12 of B.E. the classification under the Central Excise Tariff was given under sub-heading 7604.30 of the Excise Tariff for the purpose of additional duty under Section 3 of the Customs Tariff and these rods were assesse....