2001 (12) TMI 575

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....ant. Shri Sudhir Malhotra, Advocate, for the Respondent. [Order per : V.K. Agrawal, Member (T)]. -  In this appeal preferred by Revenue the issue involved is whether Modvat credit of the duty paid on castings is available to the Respondents, M/s. J.M.P. Industries. 2. Shri Jagdish Singh, learned D.R., submitted that in their Modvat declaration filed under Rule 57G of the Cent....

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....001 rejected the appeals filed by the Revenue observing that there was no difference in the Tariff sub-heading given in the declaration and the inputs on which Modvat credit had been taken; that the Tribunal had also placed reliance on the decision in the case of Kamakhya Steel Pvt. Ltd. v. CCE, [2000 (121) E.L.T. 247 (T-LB) = 2000 (40) RLT 575]. 4. We have considered the submissions of bo....