2001 (10) TMI 100

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....r per : Jawahar Lal Gupta, J. (Oral)]. - The respondent was registered for the manufacture of polythene bags. It claimed Modvat credit of Rs. 68,527/- for the quarter ending September, 1996 and of Rs. 49,561/- for the subsequent quarter ending with December, 1996. 2.On March 21, 1998 the adjudicating authority disallowed the credit and imposed a penalty of Rs. 19,000/-. This was so done on the ....

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..... He contends that even though the unit had been registered for the manufacture of polythene sheets and tubes as well on a subsequent date, it was not entitled to claim Modvat credit for the manufacture of sheets etc. as it was not registered for that purpose during the two relevant quarters. Thus, the view taken by the Commissioner (Appeals) and the Tribunal cannot be sustained. 4.Admittedly t....

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....ground of minor variations in the classification of the inputs upto the six-digit level, or in the event of change in chapter heading given in the declaration, due to change in the practice of classification which does not affect the rate of duty". A copy of the circular is placed on record as Mark 'A'. 7.It is the admitted position that the inputs used by the respondent met with the requiremen....