2004 (3) TMI 690

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....Order]. -  In this appeal filed by the appellants against the impugned order-in-appeal passed by the Commissioner (Appeals), the issue relates to the denial of Modvat credit on the capital goods (plastic tubes). 2. The Modvat credit on the plastic tubes as capital goods, has been disallowed to the appellants on the ground that the same were not declared in the declaration filed under R....

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....tic tubes. No other description of these goods as plastic bobbin and cones was mentioned by them in that declaration. The supplier has described the goods as plastic tubes and not plastic bobbin and cones, classifiable under Tariff Heading 3923.90, whereas plastic bobbins and cones are classifiable under Tariff Heading 3926.90. The plea of the appellants that both the goods are in fact one and the....