1999 (1) TMI 83

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....k, Advocate, for the Respondent. [Order].- This is an appeal filed by the Revenue. The issue relates to Modvat credit. The party has claimed Modvat credit on Jaw Crusher, Conveyor, Bucket Elevator and Trolleys as capital goods under Rule 57Q of the Central Excise Rules, 1944. The Assistant Commissioner has denied the Modvat credit on the ground that these items are specifically excluded. On ....

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....te appearing for the respondents, submits that there is a misclassification of the products before the authorities below. The items are appropriately classifiable under Heading 8428.10, but by mistake based upon the declaration made by the supplier the party has indicated that the items are classifiable under Heading 8431.00. 3. I have carefully considered the submissions made by both side....