TMI Blog2015 (7) TMI 1172X X X X Extracts X X X X X X X X Extracts X X X X ..... against which the appellant has not preferred any appeal before the higher appellate authorities. Thus, I am not expressing any opinion on this aspect and the original authority is at liberty to recover the same, if not already paid by the appellant. Non-filing of declaration by appellant before taking credit - Held that: - With regard to non-filing of declaration by the appellant before taking modvat credit, I find that the receipt and utilization of the impunged goods have not been disputed by the authorities below. Thus, in such an event, non-filing will be construed as mere procedural lapse, for which the substantive right conferred under the statute cannot be whittled down and the benefit cannot be denied to the appellant. Hence I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sposed off - decided partly in favor of appellant - matter on remand. - Excise Appeal No.E/55200/2014 EX. [SM] - FINAL ORDER No.54236/2015 - Dated:- 10-7-2015 - MR. S.K. MOHANTY, MEMBER (JUDICIAL) Present for the Appellant: Shri R. Krishnan, Advocate Present for the Respondent: Shri G.R. Singh, D.R. PER: S.K. MOHANTY Brief facts of the case, leading to this appeal, are as follows:- 2. The appellant is engaged in the manufacture of sugar and molasses, falling under chapter 17 of the First Schedule to the Central Excise Tariff Act, 1985. The appellant avails modvat credit of central excise duty paid, on the inputs and capital goods, received in the factory, for use in or in relation to the manufacture of the said fina ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Excise Meerut-I. Hence, this present appeal before the Tribunal. 3. The ld. Advocate Shri R. Krishnan appearing for the appellant submits that the appellant is not disputing that the modvat credit was disallowed on welding electrodes. With regard to non-submission of declaration before the jurisdictional Central Excise Authorities, the submissions of the ld. Advocate are that non-filing of the declaration under erstwhile Rule 57-T is a mere procedural lapse, for which substantive right to take the modvat credit cannot be denied to the appellant. The ld. Advocate has referred to the Annexure A and Annexure B to the show cause notice dated 28.04.2000. In respect of Sl. Nos. 1 to 14 of Annexure- A and Sl. Nos. 6, 26, 27, 28, 29, 32 and 33 o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a detailed submission was made before the Original Authority justifying that the capital goods are eligible for modvat credit. 5. Per contra, Shri G.R. Singh, the ld. DR appearing for the respondent, while reiterating the findings recorded in the impugned order, has relied on the decision of the Tribunal in the case of AKAY Power Line Products Pvt. Ltd. vs. Commissioner of Central Excise, Mumbai-III reported in 2001 (137) E.L.T. 781 (Tri.Mum.) and Asian Paints Ltd. vs. CCE, Vadodara reported in 1997 (93) ELT 198 (Tri.) to substantiate the stand of the Revenue that non-filing of declaration before taking the modvat credit, cannot be considered as procedural lapse and as such, the assessee will not be eligible to take the credit. 6 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the authorities below have not recorded any specific reason in support of their contention. It is observed that the appellant has given ample justification in their reply to the show cause notice, as well as in the appeal memorandum filed before the First Appellate Authority, explaining the reasons for their eligibility to the modvat benefit. Therefore, I am of the view that the matter is required to be remanded back to the Original Authority for consideration of the submissions made before him, by the appellant with regard to the eligibility aspect of the disputed goods, and thereafter for passing a reasoned and speaking order. The Sl. Nos. listed in Annexure B to the show cause notice in this regard are 38, 1, 2, 9, 10,11, 14, 15, 16, 4 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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