2000 (3) TMI 667

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....hri J.M. Kenedy, JDR, for the Respondent. [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 attentio....

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....he inputs, the above discrepancy in the invoice 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 num....

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....lkanox-3100' being a brand name of a particular company 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 produc....

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.... The appellants have explained that they have made the declaration by the brand name which was first received by them instead of giving the common name in the declaration. Subsequently, the goods were procured from the other manufacturer who used the different brand name. But the goods were the same. I also find force in their submission that Tariff Headings as declared by them and the Headings as....