2001 (1) TMI 412

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...., JDR, for the Respondent. [Order]. -  In this application, the applicant prays for waiver of pre-deposit of duty and penalty amounts. The applicant is a manufacturer of polythene bags, sheets and tubes and are availing the facility of Modvat credit on inputs under Rule 57A. In 1996, they had utilised Modvat credit of Rs. 1,19,666.40 towards payment of duty in respect of polythene sheet....

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....he inputs and the Tariff Schedule Chapter Number indicated in the declaration filed under Rule 57G are correct. He has cited, in this behalf, Final Order No. A/691-92/2000-NB(S) dated 24-4-2000 passed by the Tribunal in the Revenue's appeal Nos. E/379-380/2000-NB(SM). He further submits that the applicant has a strong prima facie case on merits. He prays for complete waiver of pre-deposit. Ld. JDR....

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....sub-Heading 3923.19, in the modvat declaration. A copy of the declaration itself is available to me. I find that the final products were classified in the declaration under Sub-Heading No. 3923.19 and were described as polythene. There is no dispute of the fact that polythene bags, tubes and sheets are all falling under Chapter Heading 39.23. In the circumstances, it appears that any minor variati....