2003 (12) TMI 528

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..... against the impugned order passed by the Commissioner (Appeals), wherein credit in respect of adhesive tapes was allowed and the order-in-original of the Assistant Commissioner denying the credit was set aside. The credit denial was proposed on the ground that the Chapter Heading 8546.00 was indicated on the supplier s invoices whereas in the Modvat declaration filed by the respondents, the tapes .....

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..... er the general nomenclature adhesive tapes will cover the grant of credit in respect of adhesive tapes of whichever classification . It is possible that some of the adhesive tapes may fall under Chapter 39 whereas the others could go under a different heading. Besides, the law having been liberalised further, in terms of Notification No. 7/99-C.E. (N.T.), dated 9-2-99, even an absence of declar .....

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