TMI Blog2000 (11) TMI 882X X X X Extracts X X X X X X X X Extracts X X X X ..... nia, Propylene, Tri-Sodium Phosphate, Liquid Nitrogen, Code 10C, Feron, Nitrogen gas, Dowtherm, Methylene Chloride, Lithium Bromide, Octyl Alcohol are eligible for Modvat credit. Accordingly benefit of Modvat credit is to be extended to these inputs. However in case of Fes Oil, De-mineralised water and steam, Lubricating Oil, Transformer Oil, Fatty Alcoholic non-toxic Acid and Refractory Balls and Ceramic Balls, I uphold the Assistant Commissioner s order denying the credit. The impugned orders are modified to the above extent. Four appeals were filed by M/s. RIL against his order within the time frame prescribed under Section 35B(5) of the Central Excise Act, 1944. Appeal No. E/1254/2000-Mum was filed on 12-4-2000 along with his applica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... No. Date Inputs disallowed Amount involved 1. MP/20-Modvat/54/96 dtd. 14-8-1996 Dowtherm 10,50,458.00 2. R-II/SRT-IV/MP/20-Modvat/39/96 dtd. 5-12-1996 Ammonia 1,429.00 3. R-II/SRT-IV/MP/20- Modvat/39/96 dtd. Code 10C Propylene 8,08,159.00 1,71,764.00 4. R-II/SRT-IV/MP/20 Lubricating Oil 15,21,742.00 TOTAL 35,53,552.00 6. He submits that in the summary made by the Commissioner, the amount pertaining to lubricating oil which was disallowed had not been shown. This created a certain amount of confusion in the mind of the present applicant. On perusal of the two orders it could not be made o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the filing of a memorandum of cross-objections after the expiry of the relevant period referred to in sub-section (3) or sub-section (4), if it is satisfied that there was sufficient cause for not presenting it within that period . 10. What an applicant seeking condonation has to show is that he was conscious of the delay in filing of the appeal but that there were certain reasons which prevented him from filing the appeal within the prescribed time. It need not be emphasised that the causes must be substantial and sufficient. Ordinarily the causes advanced are of sickness of the person empowered to file the appeal, of lapses committed by the servants or the counsels of the appellants. In certain cases the applicants under a genuine mis ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
