9911796707
TMI Blog1994 (7) TMI 187X X X X Extracts X X X X X X X X Extracts X X X X ..... her parts falling under the mischief of Chapter 90 has held that Appellant is not eligible for MODVAT credit and contended that the same is not sustainable on the facts and in law, in the facts and circumstances of the case. It was urged that the appellant filed a declaration on 12-6-1987 in terms of Rule 57G of the Central Excise Rules, 1944, declaring the inputs and the final products. In regard to the PCB, the same was declared as an intermediate product in the declaration, which was used and captively consumed in the manufacture of TV sets in the factory and such PCBs. were also cleared by the appellant on payment of duty to other factories. The learned counsel submitted that the appellant had also filed the necessary classification eff ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o far as the Department is concerned. The learned counsel in this connection placed reliance on the ratio of the ruling of the Supreme Court in the case of Mangalore Chemicals & Fertilizers Ltd. v. Deputy Commissioner, reported in 1991 (55) E.L.T. 437 (S.C.), wherein it is emphasised as to how a procedural infraction of a technical nature and non-observance of the same, a procedural formality, should not stand in the way of a party getting the benefit under the Scheme wherever there is substantial compliance. The learned counsel also referred to two rulings of this Bench viz. in the cases of Collector of Central Excise v. Triton Valves Ltd., reported in 1993 (65) E.L.T. 289 (Tribunal), and Maschmeijer Aromatics (I) Ltd. v. Collector of Cent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... p;We have carefully considered the submissions made before us. The primary issue for our consideration is whether in respect of the Printed Circuit Board in regard to which admittedly a declaration under the MODVAT Scheme has been filed by the appellant in terms of Rule 57G showing the goods as `intermediate product' the appellant would become disentitled to take MODVAT credit by reason of the fact that sometimes the appellant has cleared the intermediate products as such on payment of duty. In other words whether the non-mention of the goods specifically in the declaration under a particular column would be an irregularity or not. We note that it is not disputed by the Department that the inputs and outputs are clearly covered by the MODVA ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... credit, more particularly when there is no Revenue implication. In this view of the matter we set aside that part of the impugned order rejecting the appellant's claim to MODVAT credit in respect of the Printed Circuit Boards. 5. In regard to the other limb of contention of Shri Sampath that even though no declaration has been filed in respect of the other spares - parts for the manufacture of finished goods falling under Chapter 90 of the Central Excise Tariff, 1985 - a liberal view should be taken cannot be acceded to, because as rightly contended by the learned DR, there is no declaration at all in regard to those items in terms of Rule 57G. The existence of a declaration with substantial compliance and procedural irregularity is o ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
