Indian Kanoon - Search engine for Indian Law

5. In regard to the other input, namely, Dynodrive, the contention of the appellants that this is nothing but Electric Motor and that since they had included Electric Motor in their initial declaration of 22-9-1986, there was no illegality in availing of MODVAT credit thereon, does not have much force because the description in the declaration given on 22-9- 1986 merely specified Electric Motors against sub-heading 8501.00. The literature relating to Dynodrive describes it as electromagnetic eddy current coupling of being a totally new concept in variable speed drive systems for industrial applications. Unless there is specific description of the item in the declaration, the department cannot be expected to understand that Dynodrive is also nothing but Electric Motor. The item with its specific description was included as an input only in their letter dated 19-11-1986. The Collector's findings in this regard are therefore well founded. Hence the order to reverse credit availed of in respect of Dynodrive is valid and is upheld. The appeal is disposed of in the above terms.