2000 (3) TMI 463

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....emsp;Shri N.C. Jain, Learned consultant, submitted that the Capital Goods Credit has been disallowed to them on the grounds that (i) the declaration as required under Rule 57T was not filed by them and (ii) that exact name of the capital goods was not mentioned in the declaration. The learned Consultant further submitted that they had filed the declaration that however, in some cases the Tariff heading mentioned by them was not correct or the description mentioned by them was different from the description mentioned in the invoices under which the capital goods were received; that they had declared the C.I. castings and Steel castings as capital goods manufacture and captively consumed by them; that the credit has been disallowed for not gi....

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....tral Excise Tariff as the capital goods. They had also given the description of the final products. This has been admitted by the Commissioner also in the impugned order. As castings have been mentioned in the Declaration filed under Rule 57T, the credit cannot be denied merely because the specific name of casting has not been mentioned. We, therefore, hold that the Appellants are eligible to avail of the Capital goods credit in respect of the castings mentioned in Annexure 'B' to the show-cause notice. 5. The Commissioner has disallowed the credit in respect of parts of crane falling under Heading 84.31 of Central Excise Tariff as the declaration filed by them was in respect of 'Parts suitable for 1615 T E. O.T. 85.01' on the groun....

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.... Thermomin, Ferrotherm (at Sl. No. 1, 2, 6 to 12, 17 and 18) all falling under Heading 38.23 and as such goods had not been received as per declaration. He mentioned that met slab board has been mentioned by them in declaration as such credit in respect of met slab sets can not be denied. We do not find any specific reason in the impugned order to deny the credit and in view of the fact that declaration has been filed by the Appellants, credit is available to them. Regarding Ferrotherm, the learned consultant drew our attention to Sl. No. 78 of the declaration wherein they had mentioned "Thermal Bc2022 Batch No. 101 H.N. 3823.09." He showed us four invoices under which Ferrotherm Batch No. 101 was received by them. Accordingly the credit....