1998 (9) TMI 376

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....for the Respondents. [Order]. - Modvat credit of Rs. 7,830.00 has been disallowed by the authorities below on the ground that the same has been availed on 'Kerox Grey' whereas they have declared 'pigments' in their declaration filed under Rule 57G. The appellants' stand is the 'Kerox Grey' is also a pigment and the only difference is that it has been invoiced by the manufacturer of the same und....

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....ed in 1999 (113) E.L.T. 600 (Tribunal) = 1998 (28) E.L.T. 58 (CEGAT). The appellants have also drawn attention to the Certificate dated 18-3-1996 issued by the manufacturer/supplier, which is to the effect that the 'Kerox Grey' is a pigment as ordered by the appellants. 3. Countering the arguments, Shri T. Premkumar, learned SDR, submits that there is no technical literature to show that the....

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....for painting the outer body of the Fibre Glass Re-inforcement Cooling Towers. 'Korex' is the brand-name of the manufacturer and 'Grey' denotes the colour-paint. 5. Keeping in view all these facts including the one that the Heading 32.06, though with a different sub-heading and with a different description, has been declared in the declaration, and there is no dispute as regards the duty-paid....