TMI Blog1991 (9) TMI 175X X X X Extracts X X X X X X X X Extracts X X X X ..... application in form E.A. 2 filed by the Department for review of the Order-in-Original No. D/6/90 dated 8-1-1990 passed by the Asstt. Collector, for review under Section 35E(4) of the Central Excises and Salt Act, 1944. The brief facts of the case are that M/s. Miles India Ltd., Baroda, are engaged in the manufacture of pharmaceutical products falling under Chapters 30 and 33 of CETA, 1985. They ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , condoned the lapses and allowed the credit, by dropping the demands. The case of the Department for review of this order is that the manufacturers are required to declare the Heading and Sub-heading of each inputs for availing credit thereon. The respondent have given only Chapter Heading which does not satisfy the requirements of the Modvat Rules. Merely declaring Chapters 28 and 38 for the inp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pugned order of the Asstt. Collector, allowing Modvat credit on the inputs, when the respondents have not given the detailed description as per Heading and Sub-heading, but giving broad description of the inputs can be sustained. 4. The Department does not dispute the fact that the respondent has received the inputs under the declared description and consumed in the manufacture of their final pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case has arrived at the conclusion that the respondents have broadly described the inputs though they did not give specific Heading and Sub-heading and they have received the inputs under proper duty paid documents, and the inputs have been consumed by them in the manufacture of their final products. 5. I also noted that the respondents have declared the inputs (ur) Molecular Sieve and labels. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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