2002 (4) TMI 614

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....hri A.K. Pandit, JDR, for the Respondent. [Order]. - After dispensing with the condition of pre-deposit of duty and penalty, I take up the appeal itself with the consent of both sides. 2. An amount of Modvat credit of Rs. 38,659.65 (Rupees thirty-eight thousand six hundred fifty-nine and paise sixty-five) has been denied to the appellants and a penalty of Rs. 2,000.00 (Rupees two tho....

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....have not been mentioned in the Declaration. The contention of the appellant company is that it is the same Hot Rolled Strips which they have been importing for the manufacture of their 'Blade' and there is no dispute that the goods in question have been used in their factory in the manufacture of the 'Blade'. Minor discrepancy in the description given by the supplier of the goods in the documents ....