9911796707
TMI Blog2002 (2) TMI 1175X X X X Extracts X X X X X X X X Extracts X X X X ..... ent. [Order]. - After dispensing with the condition of predeposit of penalty, I take up the appeal itself, with the consent of both sides. 2. An amount of Rs. 22,290.17 (Rupees twenty-two thousand two hundred ninety and paise seventeen) availed by the appellant company as Modvat credit, has been disallowed to them on the ground that the same has been availed without filing a proper ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be made the basis for denying them the benefit of Modvat credit. 3. A part of the Modvat credit has been disallowed on the ground that whereas the description of the inputs in the invoices is 'Ferropead Plus' falling under 8311.00 of the CETA '85, the appellants have declared the inputs as 'Electrode' falling under heading 8311.00. The appellants' contention is that 'Ferropead Plus' is the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... classifiable under heading 8311.00, in their declaration. The description in the invoice is 'Ferropead Plus' and the same are classified under heading 8311.00. The appellants' contention is that the same being Electrodes are described under their brand name in the invoice. The above contention has not been rebutted by the authorities below. As such, I find no reasons for denying the benefit of Cr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is for denying the benefit of the Credit, if there is no allegation of non-receipt of the inputs. Accordingly, I set aside this portion of the demand and remand the matter to the Assistant Commissioner for looking into the said letter issued by the dealers and if correlatable to the invoices, he may extend the benefit of the Modvat credit. The appeal is thus allowed partly and partly remanded. Sta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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