2004 (10) TMI 430

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....nt. Shri S. Bhatnagar, JDR, for the Respondent. [Order]. - Heard both sides. 2. In this case Modvat credit has been denied to the appellant on Analog D.C. Drive on the ground that these were not declared under Rule 57T(1) and the classification shown in the declaration was under sub-heading No. 9032.80 whereas these were classifiable under Heading 8504.00. It was also observed by ....

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....the goods declared and the goods actually received are widely different as the goods were declared as 'Single Phase Analog Device' while the goods were analog and digital as well as single phase and three phase devices. The declared make of the goods was M/s. Siemens Ltd. while the goods received are of make M/s. Euro Therm India Ltd. 5. I have considered the submissions made by both the s....