TMI Blog1998 (7) TMI 170X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeal against the order-in-appeal dated 28-2-1997 passed by the Commissioner (Appeals), Central Excise, Allahabad. 2. In this case the benefit of Modvat credit is denied to the appellant on the ground that appellant had not filed necessary declaration in respect of Tibor Rod. 3. Ld. Advocate appearing on behalf of the appellant submitted that in the declaration the input was declared as Extrud ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... try these were declared as Titanium Boron Aluminium Master Alloy Rods. In Column No. 12 of B.E. the classification under the Central Excise Tariff was given under sub-heading 7604.30 of the Excise Tariff for the purpose of additional duty under Section 3 of the Customs Tariff and these rods were assessed as declared. 6. In the declaration filed by the appellant under Rule 57G the inputs was decl ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
