9911796707
TMI Blog1996 (4) TMI 195X X X X Extracts X X X X X X X X Extracts X X X X ..... spondent. [Order]. - This appeal by the Revenue is directed against the impugned Order-in-Appeal whereby the Collector (Appeals) held that the respondents were entitled for the Modvat credit. 2. Brief facts of the case are that the respondents are engaged in the manufacture of Ring Forging, namely, Bearing Forging falling under Heading No. 7326 and availed the benefit of Modvat credit dur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... laration is condonable and for this proposition relied upon the Tribunal's decision reported in 1993 (64) E.L.T. 332. Hence the present appeal by the Revenue. 3. Appearing on behalf of the Revenue-appellant, Shri R.A. Shaikh, JDR submitted that under Rule 57G the declaration should, inter alia, contain specific mention of inputs. The reference to input should not be merely by implication. In ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t 5. Considered. From the impugned Order-in-Original I find that the adjudicating authority denied the Modvat credit as the supplier of inputs mentioned wrong heading in Gate Passes and further that the respondents declared in the declaration "strips" as inputs and not "Bars and Rods" of other steels. In the Memorandum of Appeal it has not been disputed that 'Bars and Rods' were used as inpu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he word 'strips' was mentioned and contended that error of writing strips against the heading/sub-heading in the declaration should not debar the appellant from the benefit of Modvat credit when on being pointed out the appellant have rectified the same. The learned consultant also referred a case of M/s. Punjab Gas Cylinders, Ludhiana, decided by me vide Order-in-Appeal No. 75/CE/CHD/93, dated 5- ..... X X X X Extracts X X X X X X X X Extracts X X X X
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