TaxTMI 
TaxTMI 
1998 (2) TMI 358
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....te, for the Respondent. [Order per : K.S. Venkataramani, Member (T)]. - The appeal is directed against the order captioned above dated 9-3-1992 passed by the Commissioner of Customs and Central Excise (Appeals) Mumbai. The respondents are manufacturers of cement sleepers falling under Chapter 6807.00 of the Central Excise Tariff Act, 1985. They received Stranded Steel Wire as input and the Depa....
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....Stranded Steel Wire as input as evidenced from gate pass produce for the material classified under sub-heading 7312.10 CETA. But the description of the input by them in their Modvat declaration is different and is given as high tensile steel wire. It was submitted that high tensile steel wire and stranded steel wire are different goods. The period in question is one during which Stranded Steel Wir....
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....erely for the reason that they have not declared it as such in their declaration. The Assistant Commissioner has found that only lapse on the part of the respondents that they did not revise their declaration with the changes made with effect from 1-3-1988, otherwise they appear to have correctly availed the Modvat credit on the inputs for which they have made the declaration. 4. On a carefu....
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....ed to certain pieces of evidence. The Department has relied upon the declaration by Hindustan Conductors to support their argument that the two materials are different from each other and the respondents have produced certain certificates, some of them from their suppliers of the input, to the contrary. Therefore we deem it fit, to allow the appeal by way of remand the matter to the Commissioner (....