2017 (2) TMI 828

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....(A.R.) for the Respondent Order The fact of the case is that appellant has availed Modvat credit in respect of Ferro Silicon Calcium Cored Wire which had been earlier cleared by the appellant on payment of duty as their finished goods. The adjudicating authority denied the credit on the ground that firstly this is not input for the appellant as this was manufactured as final product and cleared ....

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....duct as Ferro Silicon Calcium Cored Wire falling under same chapter. There is no separate chapter for defective rejected "Ferro Silicon Calcium Cored Wire" but remain under the same heading 7202. He submits that as per the above declaration, the goods stands declared. He further submits that even if there is discrepancy in filing declaration modvat credit cannot be denied in terms of Board Circula....

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....t Colour & Varnish Works Pvt Ltd[2007(208) ELT 388(Tri. Del)]. 4. We have careful considered the submissions made by both sides and perused the record. 5. We find that as pointed out by the appellant in appeal memo as well as in their submission that appellant have filed declaration wherein input was declared as Ferro Silicon Calcium and final product as "Ferro Silicon Calcium Cored Wire" fallin....