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2005 (7) TMI 229 - CESTAT, CHENNAICenvat/Modvat - Capital goods used in off-factory mines - Non-filing of declaration - HELD THAT:- In the case of Kamiakhya Steels [2000 (8) TMI 113 - CEGAT, NEW DELHI], the Larger Bench took note of the amendments brought to Rules 57G and 57T by Notification No. 7/99-C.E. (N.T.) as also the Board's clarification of the amendments and held to the effect that Modvat credit was not deniable on the sole ground of non-filing or belated filing of Modvat declaration where the substantive conditions for the credit were satisfied. The appellants are eligible for the benefit of the above amendments as well as the decision of the Larger Bench. In respect of item No. 6, credit was disallowed on the further ground that the words "duplicate for transporter" were not mentioned in the relevant invoices. There are decisions of the Tribunal against such denial of credit. In the result Modvat credit is held to be admissible to the appellants in respect of the capital goods mentioned at Sl. Nos. 2 to 6, 11 to 15 and 29. Capital goods mentioned at Sl. Nos. 32 to 43 are concerned, I do not find any good reason to interfere with the decision of the lower authorities. The assessee has claimed the benefit of the entry at Sl. No. 5 of the table annexed to 57Q(1) in respect of these goods. According to the said entry, parts, components and spares of capital goods mentioned at Sl. Nos. 1 to 4 of the said table were eligible for capital goods credit. The lower appellate authority also denied Modvat credit to the appellants on the capital goods used in off-factory mines. This grievance, however, has not been pressed by ld. Consultant in view of the Supreme Court's judgment in Jaypee Rewa Cement v. CCE [2001 (8) TMI 1332 - SUPREME COURT]. The penalty of Rs. 1000/- imposed on the appellants by the lower authorities is vacated in the circumstances of this case.
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