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M/s Gail India Ltd. Versus Commissioner of Central Excise, LTU, Delhi

2016 (1) TMI 431 - CESTAT ALLAHABAD

Availment of CENVAT Credit - Capital goods - delay in filing the declaration - Held that:- As interpreting sub-rule 13 of Rule 57T, they concluded that so long as receipt and duty paid nature of the goods is not challenged, the delay in filing the declaration can be condoned. Respectfully following the aforesaid judgement in cases where sole grounds of denial of credit is delay, the delay is condoned. The appeal for such cases is allowed by condoning the delay. In cases where apart from delay, t .....

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engaged in the manufacture of LPG Gas and Polymers. During the period from February, 1999 to February, 2000, the Appellants were in process of installation of their LPG Plant. The contract for the installation of plant was given to various contractors. These contractors were importing capital goods and installing different components of the plant. The Appellant filed declaration for availing CENVAT credit on the capital goods under Rule 57T (1) of the Central Excise Rules, 1944. The said Rule re .....

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n documents in some cases and restrictions on availability of cenvat credit under Rule 57 (2) of the Central Excise Rules, 1944. The Assistant Commissioner confirmed the notice on both counts and denied the credit on capital goods. The matter was taken up with the ld.Commissioner (Appeals) who vide his order dated 25th January, 2006, upheld the order of the Assistant Commissioner solely on the ground that delay in filing the declaration could not be condoned. The ld. Commissioner (Appeals) did n .....

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C Ltd.: 2008 (224) ELT 226 (Mad.); (iii) CCE, Delhi III Vs. A.B.Card Clothing Pvt. Ltd.: 2008 (222) ELT 359 ( P & H); (iv) Kamakhya Steels Pvt. Ltd. Vs. CCE, Meerut: 2000 (121) ELT 247 (Tri.-LB) (v) Hindustan Paper Corpn. Ltd. Vs. CCE, Shillong: 2007 (212) ELT 156 (Tri.-Kol.) (vi) Ashok Leyland Ltd. Vs. CCE, Nagpur: 2014 (307) ELT 151 (Tri.-Mumbai). They also cited a Circular No.441/7/99-CX dated 23.02.1999 . They have also pointed out that in February, 1999, sub-rule (13) of Rule 57T, was i .....

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equired to be contained therein or the manufacturer fails to comply with any other requirements under sub-rule (1): Provided the Assistant Commissioner of Central Excise having jurisdiction over the factory of the manufacturer intending to take credit is satisfied that the duty due on the capital goods have been paid and such capital goods have actually been used or are to be used in the manufacture of final products, and such Assistant Commissioner shall record the reasons for not denying the c .....

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) of Rule 57T for the said purpose. He also submitted that the Appellants have not filed any application under Rule 57T (3) of Central Excise Rules, 1944. Further, they submitted that since there was an inordinate delay in filing the declarations, it was beyond the power of the Assistant Commissioner to condone the same. 4. We have considered the rival submissions. It is noticed that the receipt of goods and duty paid character, has not been challenged. In few cases, certain objections other tha .....

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ment of substantive requirement for availing MODVAT credit. 15. The substantive requirement of availing MODVAT credit of Duty Paid on the inputs or capital goods received in factory is that such goods must have suffered excise duty required to be paid thereon. Payment of such excise duty must be evidencing by relevant document that inputs on which MODVAT credit can be availed under Rule 57-G or capital goods in respect of which MODVAT credit can be availed under Rule 57-Q or 57-R must be receive .....

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