TMI Blog2002 (8) TMI 184X X X X Extracts X X X X X X X X Extracts X X X X ..... ake up the appeal itself with the consent of both the sides. 2. The appellants are engaged in the manufacture of Fire Extinguishers classifiable under sub-heading No. 8424.10. During the relevant period, they were working under Modvat scheme and had filed a declaration under the provisions of Rule 57G declaring the inputs as empty cylinder, valves and carbon dioxide gas etc. The appellants also ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eging that the tariff heading 8424.10 is not declared by them in the 57G declaration. As such, the notice proposed to deny the credit. The appellants explained that there is a mistake on the part of their sister unit who instead of showing the right tariff heading 7311.00 has mentioned the tariff heading 8424.10. They contended that it is otherwise clear from the description of the goods in the in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the submissions made earlier before the authorities below. Shri A.K. Mondal, ld. JDR submits that the heading 8424.10 clearly shows that what has been cleared from the Chennai and Bombay Unit is 'Carbon dioxide Fire Extinguishers uncharged' and not merely empty cylinders. As such, he submits that the credit has been rightly denied. 5. I have considered the submissions made from both the sides. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d duly declared by them in their Rule 57G declaration and wrong mention of the tariff heading in the supplier's invoice, will not disentitle them from the benefit of the Modvat credit of duty in the absence of any dispute about the receipt of the inputs in their factory and the fact the inputs were duty paid. In the circumstances, I am of the view that the order passed by the authorities below can ..... X X X X Extracts X X X X X X X X Extracts X X X X
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