1998 (3) TMI 458

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....V. Venkataraman, Manager of the firm, for the Respondents. [Order per : K.S. Venkataramani, Vice President]. - Commissioner of Central Excise, Mumbai has filed this appeal against the order of the Commissioner of Central Excise (Appeals) captioned above which is reproduced below : " The Assistant Collector of Central Excise in his impugned order had disallowed the deemed credit taken by t....

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....ot indicate that they are wire bars or they are not unwrought. The reason given by the Assistant Collector that the copper wire bars are not specified in the letter of the Ministry, this, as I have observed, incorrect. No other reasons have been given by him for the rejection. I set aside his order and allow the appeal." 2. The ld. DR Ms. R. Lakhani contended that the respondents had in....

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....ey had received were only copper wire bars. 3. We have considered the submissions. A perusal of the declaration for Modvat filed by the respondents shows copper wire bars falling under sub-heading 7403.12 of CETA as one of their inputs and it is also not the case of the department that it has not been included in their declaration. One of despatch challans issued by Hindustan Copper Ltd. h....