1997 (9) TMI 333

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....Appellants.  Shri R.K. Roy, JDR, for the Respondents. [Order]. -  The Stay Petition prays for waiving of pre-deposit and stay of recovery of Rs. 9,967 of Modvat credit which remains to be paid by them after reversal of Rs. 10,000/- from RG-23A Part II, as mentioned in the Stay Petition. This latter amount was paid by them even before decision of the appeal by the lower appellate....

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....hoist." They actually received in some of their gate passes as "C.S. rope drums" or "C.S. output gear". In the relevant gate passes of the inputs supplier wherein the description of those inputs has been given a general description was also given in the following manner :- "Parts suitable for use solely or principally with the machinery of Heading Nos. 84.25 to 85.30 or castings and cast articl....

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.... the inputs supplier has also mentioned the specific name of the castings to which that steel castings pertains i.e. 'rope drum' or 'output gear'. I am clearly of the view that the goods obtained by the appellant under the relevant invoices are clearly covered by the declaration given by them vide their forwarding letter dated 13th August, 1992. It cannot be held, as held by the lower authorities ....