BRITISH SCOFFOLDING INDIA Vs. C.C.E., JAIPUR

JUDGEMENT

(1.) THE appellants filed this appeal against the order -in -appeal passed by the Commissioner (Appeals).

(2.) IN this case, the benefit of MODVAT Credit in respect of M.S. Channels and N.A. Iron and Steel bars was denied as inputs on the ground that the appellants had not specifically made any declaration to avail the credit on these inputs.

(3.) HEARD both sides.