9911796707
TMI Blog2010 (10) TMI 893X X X X Extracts X X X X X X X X Extracts X X X X ..... India) Ltd., Bombay. For this purpose they receive duty paid materials like Dextrose Monohydrate, Tricalcium phosphate and Vitamin D and after carrying out the process of sifting & blending of these materials and quality testing, packed and cleared the resultant product "Glucose D" containing 100 gms, 200 gms and 500 gms with brand name "Glucovita". The final product is being cleared to M/s. Corn Products Company (India) Ltd. It was noticed that appellant was manufacturing and clearing the product without payment of Central Excise duty and without observing any central excise formalities. As it appeared that the product is excisable under Chapter sub-heading 1702.21 of Central Excise Tariff as 'preparation of other sugars' attracting basic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of limitation. The Tribunal also held that Board Circular No. 7/90, dated 7-3-1990 cannot be applied with retrospective effect. And the assessee is liable to discharge duty with effect from 7-3-1990 to 11-5-1990. Holding so, remitted the matter to the adjudicating authority to requantify the amounts. The adjudicating authority in remand proceedings has requantified the amount and directed the assessee to pay an amount of Rs. 1,33,062/- which was adjusted by the lower authority from the refund due to the assessee. Revenue is aggrieved by that portion of the order wherein the adjudicating authority has granted Modvat credit of an amount of Rs. 1,56,336/- to the assessee-respondent in this case. 4. The learned SDR while assailing the or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Revenue, I find that the Revenue has taken the following grounds in the grounds of appeal. "The duty liability was worked out on the basis of a Chartered Accountant's Certificate and the Modvat eligibility was arrived at based on the Chartered Accountant's Certificate and verification about duty paid nature of the raw material/packing material and the quantum of excise duty credit available thereon were not done. This is not in accordance with the Modvat Credit Rule/Rule 56A of Central Excise Rules, 1944." 8. It can be seen from the above reproduced grounds of appeal, that the Revenue's main bone of contention is that eligibility to modvat was arrived based on the Chartered Accountant's certificate and no verification was done a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rom 1-5-1990 to 11-5-1990 = 32,685 Modvat credit NIL Net duty payable from 7-3-1990 to 11-5-1990 Rs. 1,33,062/-" It can be seen from the above reproduced portion of the finding that there is no dispute as to the fact of existence of Chartered Accountants' certificate in the earlier proceedings, but the benefit was denied in the earlier proceedings. The Chartered Accountant's certificate was not challenged by the Revenue during the earlier proceedings or in the proceedings before the Tribunal in the case in hand, as it can be noted that the Revenue has not put up any grounds on that issue. In the absence of any challenge to Chartered Accountant's Certificate, and any contrary evidence to suggest that the inputs/raw material which ..... X X X X Extracts X X X X X X X X Extracts X X X X
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