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TMI Blog2003 (10) TMI 559X X X X Extracts X X X X X X X X Extracts X X X X ..... along with appeal of Revenue are taken up. The issue being common, appeals are decided together. 3. Assessees are manufacturers of radiators falling under Chapter Heading 87.08. They had availed Modvat credit on various inputs and have been filing necessary declaration. They availed Modvat credit on lead and tin alloy falling under Chapter sub-heading 7801.10. They had taken Modvat credit without filing declaration with regard to lead-tin alloy as required under Rule 57G of Central Excise Rules, 1944. Hence, in the Revenue's appeal vide show cause notice they were directed for recovery of amounts utilized by them. The original authority upheld the allegation in terms of show cause notice while the Commissioner (Appeals) noted in his ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ut inputs in question not specifically declared inputs in question having nexus with declared inputs and also falling in Chapter headings and sub-headings Modvat benefit allowable. Modvat is denied on account of the fact that the 57G declaration did not contain lead and tin alloy. It is true that lead and tin had been declared. Tariff Classification included the alloy wherein lead predominates under Tariff Heading 7801.00. The declaration contains the purpose for which the alloy is used. Further they had declared that the inputs lead and tin are alloyed and used as input in further manufacture. So there is substantial compliance with the statutory requirement. The input under dispute is lead tin alloy in which lead predominates. This is cla ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... records filed by the assessees that they have declared the item lead and tin and have also mentioned that lead alloy will also be utilized therein, thereby a link between tin alloy along with lead and alloy has been established. Therefore, the Commissioner (Appeals) in Revenue's appeal has clearly analysed the issue and applied the ratio of the Tribunal judgment noted in his order. From that point of view there is no merit in the Revenue's Appeal and assessee's contention that lead alloy is a declared item as there was a mention about its utilization in the declaration is required to be accepted. Therefore, the Revenue's appeal is rejected and party's appeal is allowed. The stay application is also disposed of. X X X X Extracts X X X X X X X X Extracts X X X X
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