2000 (3) TMI 667

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....nt. [Order]. - After dispensing with the condition of pre-deposit of duty and penalty, I take up the appeal itself for disposal. 2. A part of the Modvat credit has been denied on the ground that exact particulars have not been given in the invoice issued by the dealer. Explaining this, Shri B.N. Chattopadhyay, learned Consultant draws my attention to the relevant invoices and the clarific....

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....ce will not stand in the way of the appellants' availing the Modvat credit. 4. A part of the credit has been denied on the ground that the same has been taken on the basis of the original invoice instead of duplicate one. I agree with the submissions of the learned Consultant that the issue on this point is settled in their favour by various number of Tribunal's decisions. As long as the dut....

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....ompany and being equivalent to 'Accenox A-100' which has been duly declared by them, should be treated as having been declared by the appellants. Similarly, he explains that 'Conap AD' is nothing but a rubber-bonding agent which has been declared in the declaration under a different brand name as 'Neuthana AD'. He also clarifies that the said product falls under Tariff Headings 3812.00 and 3909.00....