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2015 (10) TMI 2404 - ALLAHABAD HIGH COURT

2015 (10) TMI 2404 - ALLAHABAD HIGH COURT - 2016 (332) E.L.T. 468 (All.) - MODVAT Credit - Availment on HSD - Held that:- Rule 57A was substituted by notification dated 01.03.1997, but thereuneder also we do not find any substantial alteration so as to exclude HSD from being treated as 'input' and to attract benefit of MODVAT credit. - Explanation to Rule 57A (Clause d), clearly takes within its ambit 'inputs' used for generating electricity which is used within the factory of production for man .....

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-10-2015 - Hon'ble Sudhir Agarwal And Hon'ble Shashi Kant, JJ. For the Applicant : C.S.C. For the Respondent : Jitender Kumar ORDER ( Delivered by Hon'ble Sudhir Agarwal, J. ) 1. Heard learned counsel for parties. 2. This reference has come up pursuant to judgment of Apex Court in Civil Appeal No. 14 of 2001, decided on 3rd January, 2001, whereby following two questions have been referred to the High Court for its opinion. "(a) Whether HSD can be taken as input as mentioned in s .....

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'Assessee') is engaged in manufacture of Polyster Chips, Polyster Films and Polyster Filaments etc., used High Speed Diesel (hereinafter referred to as 'HSD') as fuel for generation of electricity and manufacture of aforesaid items. It used to claim MODVAT credit under Rule 57A of Central Excise Rules, 1944 (hereinafter referred to as 'Rules, 1944'). 5. Assistant Commissioner, Central Excise, however took the view that assessee was not justified in claiming MODVAT credit .....

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and view taken by Assistant Commissioner was upheld. Matter was taken in second appeal before Custom, Excise and Gold (Control) Appellate Tribunal, New Delhi (hereinafter referred to as 'Tribunal'), who held vide order dated 05.02.1999, that HSD is used in generating electricity, which in turn is used in running machines for manufacture of various items, in which assessee is engaged and hence in terms of decision of M/s India Cement Vs. Commissioner Central Excise Hyderabad [1997 (95) E .....

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ected Tribunal to refer aforesaid questions to this Court for opinion and that is how the above two questions have come up for opinion of this Court. 8. Learned counsel appearing for Revenue, admitted that for the period of dispute in the present case, Rule 57A, as applicable, was as under :- "RULE 57A. Applicability.-(1) The provisions of this section shall apply to such finished excisable goods (hereinafter referred to as the "final products"), as the Central Government may, by .....

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t of duty of excise leviable on the final products, whether under the Act or under any other Act, as may be specified in the said notification, subject to the provisions of this section and the conditions and restrictions that may be specified in the notification : Provided that the Central Government may specify the goods or classes of goods in respect of which the credit of specified duty may be restricted. [Explanation. - For the purposes of this rule, "inputs" includes - (a) inputs .....

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