2005 (3) TMI 653

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....JDR, for the Respondent. [Order per : V.K. Agrawal, Member (T) (Oral)]. -  This is an application by M/s. SRF Ltd., for waiver of pre-deposit of central excise duty of Rs. 12,24,357/- (disallowed Modvat credit on Tarpaulin classifiable under Chapter Heading 63 of the Central Excise Tariff.). Shri Venkatagiri, learned Advocate, mentioned that there was dispute since long about the classi....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....redit by them is not correct. 3.We have considered the submissions of both sides. The issue before us is whether the applicants are eligible for the Modvat credit of duty paid on inputs used by them in relation to the manufacture of Tarpaulin. Learned Advocate mentioned that the classification of Tarpaulin under the Chapter Heading 63 of the Central Excise Tariff was decided. During the materia....