2000 (4) TMI 279

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..... ]. - The matter relates to the availment of Modvat credit amounting to Rs. 33,883.75 by the respondents. The Assistant Commissioner of Central Excise, Shimla in the Order-in-Original dated 31-3-1997 allowed the Modvat credit to the party. The applicants in the declaration filed under Rule 57 Q had given the description of the item as C.I. Ingot moulds falling under Chapter Heading 84.54 but in t .....

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..... 3. The Revenue in their present appeal have contended that the party had declared C.I. Ingot moulds in modvat declaration. It is argued that the observation of the appellate authority is not correct because slag pot is an entirely different item and under no circumstances can be equated with the C.I. Ingot moulds. It is stated that 'slag pot' are used by the manufacturers of steel ingots for .....

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..... the same chapter heading then the Modvat credit should not be denied. However, in the present case, it is observed that though the classification is the same but the item C.I. Ingot moulds mentioned in the declaration is altogether a different item than the 'slag pot' stated in the modvatable documents. There is force in the contention in the departmental appeal that there may be a number of item .....

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