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Commissioner of Central Excise & S.T., Rajkot Versus M/s. Tata Chemicals Limited

2015 (10) TMI 961 - CESTAT AHMEDABAD

Denial of MODVAT Credit - Notification No. 11/95-CE (NT) dated 16.03.1995 - held that:- Sub-rule 2 of Rule 57Q clearly provide that other than those capital goods in respect of which credit of duty allowable under earlier Rule or Notification prior to 16.03.1995, shall be allowed if such goods received in their factory even before 16.03.1995. In the present case, there is no dispute that the respondent received the capital goods prior to 16.3.1995, hence they are eligible to avail cenvat credit .....

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Per : Mr. P.K. Das; Revenue filed this appeal against order of the Commissioner (Appeals) whereby the adjudication order was set-aside. 2. After hearing both the sides and on perusal of the records, I find that the Respondent was engaged in the manufacture of Soda Ash and Soda-bicarb classifiable under sub-heading No. 2836.10 and 2836.20 of the schedule to Central Excise Tariff Act, 1985. They availed modvat credit of ₹ 32,45,712/- on capital goods received in their factory prior to 16.03 .....

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Revenue is that the respondent received the capital goods prior to 16.03.1995 and therefore, they are not eligible to avail CENVAT credit in view of the amended provisions by Notification dated 16.03.1995. It is also contended that there is dispute in respect of the three invoices which are time barred. 4. For proper appreciation of the case, relevant portion of Rule 57Q, as inserted by Notification No. 11/95-CE (NT) dated 16.3.95 is reproduced below:- (2) Notwithstanding anything contained in .....

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earlier Rule or Notification prior to 16.03.1995, shall be allowed if such goods received in their factory even before 16.03.1995. In the present case, there is no dispute that the respondent received the capital goods prior to 16.3.1995, hence they are eligible to avail cenvat credit. 6. Learned Authorised Representative for the Revenue submitted that the Commissioner (Appeals) wrongly extended the benefit of limitation in respect of three invoices. For proper appreciation of the case, the rele .....

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r to 16.3.1995, while the said (d) and 10.2 Further, the sub-rule (2) of Rule 57Q as mentioned above in Para 7.2 above, clearly excludes (by inserting the mid clause) those capital goods in respect of which the modvat credit was allowable under any other Rule prior to 16.03.1995. It is noticed that this mid-clause was incorporated to clarify the purpose that if certain items which were covered under the earlier explanation of capital goods prior to the Notification No. 11/95-CE (NT) dated 16.03. .....

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