1999 (10) TMI 280

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....i M.P. Singh, JDR, for the Respondent. [Order per : V.K. Agrawal, Member (T)]. - In this appeal the issue involved is whether Modvat credit under Rule 57A is available in absence of specific sub-heading mentioned in the declaration filed under Rule 57G. 2. Shri Shiv Das learned Advocate submitted that in the manufacture of their final product winding wire, the appellants are using co....

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....it is mandatory requirement and as the appellants have not mentioned copper wire of dimensions of more than 6 mm falling under sub-heading 7408.11 the Collector (Appeals) has rightly dismissed the Modvat credit. 4. We have considered the submissions of both the sides. We find that it is not in dispute that the duty paid inputs were received and used in the manufacture of final product i.e.....