HINDUSTAN ZINC LIMITED Vs. CCE

JUDGEMENT

(1.) Heard both the sides.

(2.) The appellants filed this appeal against the Order -in -Appeal passed by the Commissioner (Appeals) whereby the benefit of Modvat credit was denied to the appellants on the ground that no declaration was filed in respect of the inputs.

(3.) The contention of the appellants is that they filed the declaration and in the declaration they also mentioned the inputs as Lead Sheets. They did not specifically mentioned the zinc ingots as inputs. The duty paid zinc ingots were received by the appellants which were converted into sheets and this process is not amounted to manufacture, therefore, the appellants only mentioned the lead sheets as inputs which is used in the manufacturer of dutiable final products.