TMI Blog2003 (10) TMI 559X X X X Extracts X X X X X X X X Extracts X X X X ..... eal along with stay application and Revenue s appeal on the same ground are taken up together for disposal as per law. 2. Since, on consideration of the arguments, it is seen that the stay application could be allowed and appeal could be taken with Revenue appeal, the stay application of assessee is allowed and their appeal along with appeal of Revenue are taken up. The issue being common, appea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ies - 1996 (83) E.L.T. 641 (T) as Modvat declaration had been filed with regard to all the inputs utilized by them and held that where there is a nexus with the declared inputs in respect of non-declared one, if they are falling under same Chapter and sub-heading, then Modvat credit cannot be denied. He noted that lead and tin alloy fell under the same Tariff heading and, therefore, their non-fili ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n XV of CET. Modvat credit not denied. The Tribunal in the case of Mukesh Engineering Industries 1996 (83) E.L.T. 641 (T) has ruled that where Modvat declaration filed but inputs in question not specifically declared inputs in question having nexus with declared inputs and also falling in Chapter headings and sub-headings Modvat benefit allowable. Modvat is denied on account of the fact that the 5 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by the Commissioner (Appeals) on the same item and hence they are in appeal. 5. I have heard ld. DR Shri C. Mani and ld. Consultant Shri Y. Hasan Khan. 6. On careful consideration of the submissions, I notice that the main item Lead and Tin have been declared. It is stated by the Consultant that in the declaration they have mentioned that lead alloy will also be utilized and, therefore, ther ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... records filed by the assessees that they have declared the item lead and tin and have also mentioned that lead alloy will also be utilized therein, thereby a link between tin alloy along with lead and alloy has been established. Therefore, the Commissioner (Appeals) in Revenue s appeal has clearly analysed the issue and applied the ratio of the Tribunal judgment noted in his order. From that point ..... X X X X Extracts X X X X X X X X Extracts X X X X
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