1998 (8) TMI 334

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..... ainst the order of the Assistant Collector confirmed by the Collector (Appeals) that the appellant not having declared specifically the inputs, was not entitled to take credit of the duty paid on that. 2. Appellant is absent. I have read the appeal papers and heard the Departmental Representative. 3. It is not in dispute that what the appellant declared in May, 1986 was " machinery par .....

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..... hat prevailed in the early days of Modvat credit should not be disallowed. I am of the view that the facts of this case is justifying application of the Board's circular and that credit was rightly taken. The claim related to credit originally disallowed. It was initially disallowed but it resulted in the assessees paying the amount. 5. Appeal allowed. Consequential relief if permitted by la .....

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