TaxTMI 
TaxTMI 
1998 (10) TMI 301
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....td., Bhopal (here-in-after referred to as the Appellant) against Order-in-Original No. 55/Adj/C.Ex/ADC/96, dated 28-5-1996 (here-in-after referred to as the impugned order) passed by the Addl. Commissioner, Central Excise, Bhopal (here-in-after referred to as the adjudicating authority). 2. An application under Section 35F of Central Excise Act, 1944 for the waiver of predeposit of the amoun....
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....puts Tariff declared under the declaration. 5. The appellant also took credit of Rs. 2,263.00 on the strength of original copy of the invoice No. 731, dated 18-2-1995 and photocopy of invoice No. 182, dated 11-2-1995. 6. Therefore, show cause notice was issued proposing denial of credits on the above grounds which was decided under the impugned order. The credit of Rs. 65,586.00 was de....
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....ter 8546. The appellant, have contested the findings of the adjudicating authority on the ground that the credit taken on DPC Wire is not deniable only on the basis 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 de....
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....red in denying the credit. The appellant has rightly availed the credit. I hold accordingly. 10. Similarly the item insulator and epoxy bushing are covered under Chapter 8546.00. The word insulator is a broad term which includes epoxy bushing also. Besides the appellant declared this item specifically also in their revised declaration dated 19-7-1995 i.e. within the time limit of six months.....