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TMI Blog1998 (10) TMI 301X X X X Extracts X X X X X X X X Extracts X X X X ..... Ltd., Bhopal (here-in-after referred to as the Appellant) against Order-in-Original No. 55/Adj/C.Ex/ADC/96, dated 28-5-1996 (here-in-after referred to as the impugned order) passed by the Addl. Commissioner, Central Excise, Bhopal (here-in-after referred to as the adjudicating authority). 2. An application under Section 35F of Central Excise Act, 1944 for the waiver of predeposit of the amou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nputs Tariff declared under the declaration. 5. The appellant also took credit of Rs. 2,263.00 on the strength of original copy of the invoice No. 731, dated 18-2-1995 and photocopy of invoice No. 182, dated 11-2-1995. 6. Therefore, show cause notice was issued proposing denial of credits on the above grounds which was decided under the impugned order. The credit of Rs. 65,586.00 was d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pter 8546. The appellant, have contested the findings of the adjudicating authority on the ground that the credit taken on DPC Wire is not deniable only on the basis of a different name used in description by the supplier. In support of their contention they have cited various case laws wherein it has been held that the credit is not deniable merely on the ground that there is a variation in the d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rred in denying the credit. The appellant has rightly availed the credit. I hold accordingly. 10. Similarly the item insulator and epoxy bushing are covered under Chapter 8546.00. The word insulator is a broad term which includes epoxy bushing also. Besides the appellant declared this item specifically also in their revised declaration dated 19-7-1995 i.e. within the time limit of six months ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ngth of original invoice as well as on the photocopy of the invoice, the findings of the adjudicating authority is sustainable as they are not a valid duty paying document. Appellant has also not pressed in the appeal for this amount the credit has rightly been denied by the adjudicating authority. 13. Since the appellant is eligible for credit amounting to Rs. 55,209/- out of the total cred ..... X X X X Extracts X X X X X X X X Extracts X X X X
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