1994 (3) TMI 249 - AT - Central Excise

Summary

The appeal was filed against the Collector of Central Excise (Appeals) regarding MODVAT credit disallowance due to non-mention of sub-heading in the declaration. The Tribunal upheld the disallowance for items with differing descriptions but allowed MODVAT credit for items with proper main heading descriptions. The impugned order was modified accordingly.