1998 (12) TMI 313

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.... The dispute in the instant case relates to availability of Modvat credit in respect of one of the inputs received by the appellants under the description on 'Fourdrinier Wire Cloth Open Ended'. Whereas the Revenue contends that this input was not declared by them in their declaration dated 15th September, 1990, the appellants' contention is that the said goods are nothing but 'Phosphor Bronze W....

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....th' and 'Netting Open Ended' - Heading 7414.90.' From this, he concludes that the description given by the manufacturer of the inputs in the classification list duly approved by their jurisdictional Central Excise authorities, clearly shows that 'Fourdrinier Wire Cloth Open Ended' is nothing but 'Phosphor Bronze Wire Cloth' which has been declared by them in the declaration. He refers to a certifi....

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.... submitted that there is wide discrepancy in the description of the goods in the invoices and the declaration. 4. I have considered the submissions made from both sides and fully agree with the contention of the ld. Consultant. I have seen the invoice, classification list of the manufacturer of the inputs and the certificate produced by them. From reading and comparison of the same with the ....