TMI Blog1998 (2) TMI 358X X X X Extracts X X X X X X X X Extracts X X X X ..... amani, Member (T)]. The appeal is directed against the order captioned above dated 9-3-1992 passed by the Commissioner of Customs and Central Excise (Appeals) Mumbai. The respondents are manufacturers of cement sleepers falling under Chapter 6807.00 of the Central Excise Tariff Act, 1985. They received Stranded Steel Wire as input and the Department initiated proceedings saying that this inp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ass produce for the material classified under sub-heading 7312.10 CETA. But the description of the input by them in their Modvat declaration is different and is given as high tensile steel wire. It was submitted that high tensile steel wire and stranded steel wire are different goods. The period in question is one during which Stranded Steel Wire was classifiable under sub-heading 7312.10 and the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch in their declaration. The Assistant Commissioner has found that only lapse on the part of the respondents that they did not revise their declaration with the changes made with effect from 1-3-1988, otherwise they appear to have correctly availed the Modvat credit on the inputs for which they have made the declaration. 4. On a careful consideration the submissions, we find that the resolving o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pon the declaration by Hindustan Conductors to support their argument that the two materials are different from each other and the respondents have produced certain certificates, some of them from their suppliers of the input, to the contrary. Therefore we deem it fit, to allow the appeal by way of remand the matter to the Commissioner (Appeals) for considering the question whether the two materia ..... X X X X Extracts X X X X X X X X Extracts X X X X
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