1995 (3) TMI 250 - AT - Central Excise

Summary

The Collector of Central Excise, Chandigarh appealed against the order of the Collector of Central Excise (Appeals) regarding Modvat credit on bars and rods. The issue was the correct tariff sub-heading not being mentioned in the declaration. The Collector (Appeals) allowed the appeal, stating that the physical inputs were declared, so the correct sub-heading omission should not prevent Modvat credit. The Appellate Tribunal upheld the Collector (Appeals) decision based on a similar case precedent. The appeals were rejected, confirming the Modvat credit allowance.