TMI Blog2001 (12) TMI 575X X X X Extracts X X X X X X X X Extracts X X X X ..... vocate, for the Respondent. [Order per : V.K. Agrawal, Member (T)]. In this appeal preferred by Revenue the issue involved is whether Modvat credit of the duty paid on castings is available to the Respondents, M/s. J.M.P. Industries. 2. Shri Jagdish Singh, learned D.R., submitted that in their Modvat declaration filed under Rule 57G of the Central Excise Rules the Respondents had decla ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... serving that there was no difference in the Tariff sub-heading given in the declaration and the inputs on which Modvat credit had been taken; that the Tribunal had also placed reliance on the decision in the case of Kamakhya Steel Pvt. Ltd. v. CCE, [2000 (121) E.L.T. 247 (T-LB) = 2000 (40) RLT 575]. 4. We have considered the submissions of both the sides. We observe from the impugned order that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be contained therein or the manufacturer failed to comply with any other requirement under sub-rule (1). This amendment was duly noted by the Larger Bench of the Tribunal in the case of Kamakhya Steel (supra). In view of the fact that the broad description of the impugned inputs had been mentioned that too along with the Tariff sub-heading in the declaration filed by them, we find no reason to in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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