TMI Blog2008 (1) TMI 282X X X X Extracts X X X X X X X X Extracts X X X X ..... - credit taken on original copy of invoice without intimating to the Revenue, was rightly denied - held that after amendment in Rule 57G & T which is applicable to pending cases, credit can be denied in cases where no declaration is filed - E/1503/2006(SM) - 325/2008-SM(BR)(PB), - Dated:- 9-1-2008 - Shri. S. S. Kang, Vice President Shri Ravi Raghavan, Advocate, for the appellants, Shri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the Revenue. The Tribunal in the case of Jay Pee Rewa Plant vs. CCE, Raipur , reported in 2003 (159) ELT 553 (Tri.-LB), and in the case of Triveni Engg. Vs. CCE, reported in 2005 (186) ELT 158 (Tri.-LB) has held that the assesses are not entitled for credit in respect of welding electrodes and D.A. gas. In these circumstances the denial of credit on these items is upheld. 4. C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e not directly used in the manufacture of goods. The case of the appellants is that the same are used in plant where the excisable goods are produced. As these items are used for running the plant, therefore, these are entitled for credit. In respect of denial of credit which was taken on original copy of invoice, I find no infirmity in the impugned order. As per the Central Excise Rules credit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the case of K.C.P. Ltd. vs. CCE, Guntur, reported in 2005 (183) ELT 403 (Tri.-Bang.). The Tribunal in this case has held that the credit in respect of steel wire ropes which are used in the factory is entitled for credit. In view of this decision credit on wire rope is upheld. In respect of credit on Jointing sheet and Leak repair clamp, as the same are used in plant to prevent leakage, ther ..... X X X X Extracts X X X X X X X X Extracts X X X X
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