TMI Blog1992 (3) TMI 224X X X X Extracts X X X X X X X X Extracts X X X X ..... s not valid. 2. The respondent herein filed a declaration on 31-3-1986 for availing Modvat credit and described the input under Rule 57G of the Central Excise Rules, 1944 (hereinafter referred to as the rules ) as copper billets . The respondent received copper wire bars as inputs and utilised it in fee manufacture of the final products. The credit taken by the respondent was disallowed on the ground that there was no proper declaration in terms of Rule 57G of the Rules in regard to the actual input used. The respondent preferred an appeal before the lower appellate authority who while holding that the declaration filed by the respondent under Rule 57G(1) is not correct, set aside the order of the Assistant Collector, Mysore dated 13-1- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... illets, instead of copper wire bars, even if it is not correct, should be construed to be a procedural irregularity since both the inputs and the final product have been covered by the provisions of Notification No. 175/86 dated 1-3-1986 as amended. Reliance was also placed on the ratio of the ruling of the West Regional Bench in the case of Collector of C. Ex. v. Goodlass Nerolac Paints -1986 (26) E.L.T. 57 (Tribunal) = 1986 (8) ECR 639 (CEGAT-Bombay) and also the ruling of the South Regional Bench in the case of Collector of C. Ex., Bangahre v. Vikrant Tyres Ltd. -1986 (26) E.L.T. 65 (Tribunal) = 1986 (9) ECR 616 (CEGAT - SRB). 4. We have carefully considered the submissions made before us. It is not disputed by the Department that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rve that the Respondents have been called upon by the original authority to pay the amount of credit taken during the period 7-4-1986 to 24-6-1986 in respect of 23.533 MTs of copper described as copper wire rods when the declaration filed under Rule 57A read with Rule 57G was for copper billets. The demand is for the reason that there was no declaration filed on 31-3-1986 at the relevant time for copper wire rods. I observe that both the items i.e. copper wire rods and billets at the relevant time fall under the said tariff heading 7401 which description covers unwrought copper. The said tariff entry 7401.00 is as under : Unwrought copper in any form (refined or not, including Bitter Copper, Copper matte and cement copper, including ingo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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