2006 (3) TMI 361

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.....L. Meena, SDR, for the Respondent. [Order]. - When the stay application came up for consideration, I heard both sides, at length, and have perused the records. The appeal itself can be disposed of. Accordingly, after waiving the requirement for pre-deposit, I proceed to consider the appeal. 2. Modvat credit on capital goods remains denied under the impugned order for the reason that....

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....ng therein the particulars of the capital goods." Thus, the declaration required to be filed is the "particulars of the capital goods". The impugned order has taken excise classification at sub-heading level as 'particulars' of capital goods and has denied credit noting that excise classification in the purchase invoice is different from excise classification given in the declaration. Therefore, t....