1996 (3) TMI 208

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..... Respondents. [Order]. - By the order of the Deputy Collector (whose order has been confirmed by the Collector (Appeals) appellant was denied credit on goods described as pedal gear change boss and `plate' on the ground that the declaration filed by it under Rule 57G of the Central Excise Rules did not contain these nomenclature. 2. The advocate for the appellant claims that the first ite .....

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..... the description in the declaration of `other hot rolled products' would not cover these goods since these are not products. I am not able to agree that the plates are certainaly products obtained by hot rolling. It is possible to arrive at a clear corelation between the description on the delivery challan and that in the declaration. Credit has been rightly taken on this item covered by SAIL deliv .....

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