1998 (3) TMI 396

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....teel of width of less than 600 mm not further worked than cold rolled'. It means the goods falling under this sub-heading should have width of less than 600 mm. It is therefore, quite clear that the inputs on which the modvat credit has been availed by the party are certainly CR coils having width of more than 600 mm and they should have been classified under sub-heading 7209 and not under 7220.20. The only mistake in the declaration filed by the party is that the correct sub-heading has not been mentioned. He therefore, dropped the demand of Rs. 1,65,310.39 against the appellants. On review of this order, an appeal was filed before the ld. Collr. (Appeals) who in his order held that the important aspect was whether the inputs received were....

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....n of this Tribunal in the case of Orient Steel Industries v. CCE under Order No. A/1561/96-NB, dated 13-6-1996 and submits that in this case, the Tribunal held that hot rolled coils not exceeding 600 mm for which no declaration was filed by the appellants, therefore, no modvat credit was allowed by the Asstt. Commr. but the Tribunal after considering the findings of the Co-ordinate Bench in an earlier case of Orient Steel Industries under Order No. A/115/96-NB, dated 8-1-1996 allowed the appeal by setting aside the impugned order. Ld. Constt. submits that their case was fully covered by the ratio of the decision of Tribunal in this case and therefore, prays that the appeal may be allowed. 3. Shri V.R. Sethi, ld. DR appearing for the....