TMI Blog2000 (1) TMI 983X X X X Extracts X X X X X X X X Extracts X X X X ..... e involved in this appeal is whether the Modvat credit under Rule 57-A of the Central Excise Rules is available in respect of the amount of duty paid on the packing and forwarding charges collected in respect of the inputs. 2. Shri M. P. Devnath , Ld. Counsel for the Appellants submitted that M/s. Eveready Industries India Ltd. manufacture Torches/flashlights and avail of Modvat credit under Ru ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... conferred any power on the Central Excise officers having jurisdiction over the factory of manufacturing final products to re-assess the duty on inputs received for use in or in relation to the manufacture of the final products. He relied upon the decision in the case of Kerala State Electronic Corporation vs C.C.E., Cochin 1996 (14) RLT 129 = 1996 (84) ELT 44 and in the case of Tata Oil Mills Co. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... clusion clause provided in the explanation to the Rule 57A of the Central Excise Rules. The Appellants have availed of the Modvat credit of the duty which was paid as per the duty paying documents. As held by the Tribunal in the case of Kerala State Electronic Corporation (supra) it is not open to the Central Excise Officer at the end of the appellants to reassess duty on the inputs received for t ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
