ORDER
Jyoti Balasundaram, Member (J)
1. The appellants are aggrieved by the order of Collector of Central Excise (Appeals), Jaipur, upholding the order of the Additional Collector of Central Excise, Jaipur who has disallowed modvat credit to the tune of Rs. 12,12,688.15 availed during the period from 22-7-1992 to 24-7-1992 and 17-9-1992 to 22-9-1992 on the ground that (a) the appellants availed of credit on hot rolled steel strips of width of 600 mm or more, falling under Heading 7208.00 while they had declared hot rolled steel strips of width less than 600 mm and falling under sub-heading 7211.59.
2. We have heard Shri R. Swaminathan, learned Consultant and Shri Jangir Singh, learned DR.
3. We find that there is no dispute regarding the duty paid character of the inputs. Further, the inputs are hot rolled steel strips and the difference lies only in their width viz. the appellants had availed modvat credit on hot rolled steel strips of a width different from the one declared. It has been laid down in a series of decisions of the Tribunal that modvat credit cannot be disallowed on the ground of minor variation in either description or sub-headings of the relevant Chapter. The difference in width of the strips in question leading to a difference in sub-headings of Chapter 72, according to us is not sufficient to disentitle the appellants to the benefit of modvat credit which is eligible to them. Accordingly, we set
aside the impugned order and allow the appeal.