TMI Blog1995 (3) TMI 250X X X X Extracts X X X X X X X X Extracts X X X X ..... the Collector of Central Excise, Chandigarh against the order of the Collector of Central Excise (Appeals), Chandigarh. 2. The facts in brief are that the respondents had availed of Modvat credit on bars and rods which are classifiable under sub-heading 7214.90 of the Central Excise Tariff and in one case under sub-heading 7228.30. The Department s contention was that since, in the declaration ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ken are different from those declared, and the Assistant Collector has rightly disallowed the credit. Shri G.S. Bhangoo, advocate for the respondents relies upon a decision of the West Regional Bench in the case of Colgate Palmolive (I) Ltd. v. Collector of Central Excise, Aurangabad reported in 1995 (75) E.L.T. 689 (Tribunal). In the above decision, the Bench had held that while the declaration m ..... X X X X Extracts X X X X X X X X Extracts X X X X
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