2005 (5) TMI 363

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....R, for the Respondent. [Order]. - Modvat credit of Rs. 5,643/- was disallowed to the appellants in respect of "Bright Flats" (input) for Apr.'96 and a penalty of Rs. 250/- was imposed on them. Hence the present appeal. 2. After examining the records and hearing both sides, I find that the above credit was disallowed on the sole ground that the input was mentioned as "Bright Bars" ins....

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....ration. This position was clarified by the Board in Circular No. 441/7/99-CX, dated 23-2-1999. Ld. Consultant for the appellants has also usefully relied on the Tribunal's decision in Citizen Electricals (P) Ltd. v. Commissioner of Central Excise, New Delhi [2002 (141) E.L.T. 175 (Tri.-Del.)], wherein it was held that input duty credit was not to be denied to the assessee in respect of "Brass Gutk....