TMI Blog1995 (4) TMI 178X X X X Extracts X X X X X X X X Extracts X X X X ..... 25000/- was also imposed on them under Rule 173Q of Central Excise Rules, 1944 for wrongful availment of Modvat credit. The wrongful availment of credit was alleged and adjudged on the ground that they had declared enamelled copper wire as their final product for payment of duty on which they had taken Modvat credit whereas they had utilised the said credit for payment of duty on copper wires which had not been declared as a final product by them. The availment of credit was during the period January 1990 to June 1990 and the show cause notice was dated 11-7-1990. The Additional Collector while passing the impugned order also held that since the inputs which had been used in the manufacture of bare copper wire had already been cleared, they ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... correctly demanded as modvat credit cannot be utilised for payment of duty on an undeclared final product. He, therefore, pleaded that the appeal be dismissed. 4. We have taken note of the submissions including the case law cited. We have gone through the appeal and the impugned order. We have also taken into account other decisions relevant to the issue before us. While no doubt it has been held consistently in a number of Court judgments and Tribunal decisions that a substantial benefit cannot be denied for technical lapses, the present case needs to be examined in the light of the relevant statutory provisions to determine whether the non mention of the product cleared namely bare copper wire is a mere technical lapse and whether modva ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s actually cleared namely bare copper wires. The appellants seem to have admitted as much when they have stated in the grounds of appeal that the utilisation could not be objected to for any reason as the product for which it has been utilised was not declared as a final product in the modvat declaration . (Emphasis ours). We are also not impressed by their next statement that apart from the above, the classification list could also be treated as a declaration in relation to the final product. On a perusal of the classification list a copy of which has been submitted by them along with the appeal, we find that they have mentioned that they are availing modvat. This statement is a general one and not with reference to copper wire which is o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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