1998 (10) TMI 301

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....ion 35F of Central Excise Act, 1944 for the waiver of predeposit of the amount under the impugned order has also been filed by the appellant. 3. Personal hearing in the case was fixed on 6-10-1998 which was attended by Shri Deepak Gupta, Director, who reiterated the submissions already made with the appeal. He has submitted a written resume of the points raised during the hearing alongwith photocopies of the invoices and the extract of book which has been taken on record. 4. Facts of the case are that the appellant is a manufacturer of H.T./L.T. Coils falling Chapter Heading 8504.00 of CETA, 1985. They are also availing Modvat credit facility under Rule 57A of the Central Excise Rules. The appellant during the period Feb' 19....

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....sis of a different name used in description by the supplier. In support of their contention they have cited various case laws wherein it has been held that the credit is not deniable merely on the ground that there is a variation in the description of the goods. I find force in the contention of the appellant. The chapter/subheading of the input declared and that of the input received are the same. The word insulated wire is a broad description which also covers "double paper coated Aluminium Wire (DPC Aluminium Wire)" which is a type of insulated wire. The ratio of the under noted decisions is applicable to this case. (i)      Gujrat Alkaliles and Chemicals Ltd. v. C.C.E. - 1995 (78) E.L.T. 578 (Tribunal) (ii....