9911796707
TMI Blog1998 (8) TMI 227X X X X Extracts X X X X X X X X Extracts X X X X ..... 97 26-9-1997 31,229/- 3,000/- 3. 200/97 26-9-1997 1,95,446/- 4,33,899/- 65,000/- 4. 209/97 3-10-1997 1,54,467/- 15,000/- 5. 210/97 3-10-1997 5,66,063/- 50,000/- 6. 211/97 3-10-1997 5,89,689/- 50,000/- 7. 212/97 3-10-1997 3,12,592/- 30,000/- The facts of the case are that the appellants are manufacturing various organic chemicals and synthetic organic dye-stuff falling under Chapter 29 and 32 of the Central Excise Tariff Act, 1985. They are also availing credit of duty under Rule 57A and under Rule 57Q of the Central Excise Rules, 1944. The lower authority denied the Modvat credit on the ground that they did not produce original duty paying documents; that the credit of duty was availed after 6 months from the d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at Notification No. 28/95-C.E. (N.T.), dated 29-6-1995 provided for the time limit in taking the credit was prospective in effect. Regarding availing of credit on the original invoice they submitted that the duplicate copy of the invoice was lost in transit and they applied to the Assistant Commissioner on 3-8-1994 for taking the credit on the basis of the original copy of the invoice. However no permission was granted. As regards availing of credit on the capital goods, the appellants submitted that electric wires and cables and UPS System were capital goods and they relied on the decision in the case of Nova Udyog Ltd. [1996 (88) E.L.T. 532]. As regards denial of credit of Rs. 4,38,899/- paid on the items of machinery, the lower authority ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... controlling the flow of chemicals for the process of manufacture. 3. Metallic Hose Sl. No. 2 8307 Supply of chemicals to vessels for manufacture. 4. Electric Motor (S.No. 4, 5, 10, 11, 12, 13, 15, 27, 42, 47) 8501 To activate the propellers for chemical process without which no production is possible. 5. Refractories (S.No. 6 & 7) 3816 Used in acid proof storage for supply/manufacture. 6. Cap Gasket (S.No.8) 6805 Cap Gasket for covering the manufacturing vessels to prevent escape from manufacture. 7. FLP Push Button (Sl. No. 9 & 18) Station & FLP Glass Fittings 8536.90 Used in Control Panel for manufacturing plant. 8. Profil synthetic woven fabric (S.No. 16 & 51) Grey. 5911.40 Used in the filtering process for obtain ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ditioned goods after its receipt in the factory, the same was not correct as the inputs were cleared on payment of duty for re-conditioning and the same were received back without payment of duty. I rely on the decision of the CEGAT in the case of M/s. Rathi Alloys and Steel Ltd., [1996 (88) E.L.T. 538 (Tribunal)] wherein it has been held that where the inputs are returned to the supplier for repairs and are received back under Gate pass containing cross reference to the original Gate Pass, credit of duty was admissible. Similarly where the duplicate copy of the invoice was lost in transit, credit of duty is admissible on the original invoice and the lower authority should have granted the credit of duty on the basis of the original copy of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ept corocretin mentioned at Sl. No. 9 and Braided Gland packing mentioned at Sl.No.18) are covered under the category of capital goods such as electric motors, Air Compressor, Speed Drive, Electricity Wires and Cables, UPSS, Centrical & gland Pumps. Electric wires are capital goods as has been held by the Hon'ble Tribunal in the case of M/s. Grasim Cements Ltd., and M/s. Nova Udyog Ltd., [1996 (88) E.L.T. 532]. Geared Motors, GI flanges, Ball Mill, Steel Balls, Impeller, Vertical Pump, MS Black Pipes, AC Motor, Butterfly Valve and Discharging Valve are falling under the definition of capital goods under Rule 57Q. Hence credit of duty is admissible. As regards Corocretin B1-Compound-A, and Braided Gland packing, these are consumables and not ..... X X X X Extracts X X X X X X X X Extracts X X X X
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