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Golden Chemicals Pvt. Ltd. Versus Commissioner of Central Excise, Thane-II

2016 (2) TMI 483 - CESTAT MUMBAI

Modvat Credit denied - denial on the ground that the appellant have not filed 57T(1) declaration and 57T(2) intimation in the proper format - Held that:- The allegation made in show cause notice is very vague as no description of capital goods was provided in the show cause notice, at the same time it is undisputed that the appellant had filed declaration in respect of various capital goods and spares. Unless the show cause notice specify particular capital goods, it cannot be ascertained in res .....

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apse, Modvat credit cannot be denied which was further reinforced by Larger Bench in the case of Kamakhya Steels (P) Ltd. (2000 (8) TMI 113 - CEGAT, NEW DELHI ). In the case of A.B. Card Clothing (Pvt.) Ltd. (2006 (11) TMI 108 - HIGH COURT PUNJAB AND HARYANA ) held that for non-filing of declaration under Rule 57T, Modvat Credit cannot be denied. As regard receipt of Capital Goods and use thereof, there in no allegation in the show cause notice. - Decided in favour of assessee - Appeal No. E/171 .....

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. The issue involved in the present case is that the Modvat Credit was denied on the ground that the appellant have not filed 57T(1) declaration and 57T(2) intimation in the proper format. 3. Shri S. P. Seth, Ld. Counsel for the Appellant submits that they have filed a declaration under Rule 57T(1) in respect of all capital goods and spare parts vide their declaration dated 19/09/1994 on which credit was availed during October 1996 to March 1997. He submits that in the show cause notice, there i .....

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missioner of Central Excise, Meerut - 2000 (121) E.L.T. 247 (Tri.- L.B.). He also relied upon the judgment of Hon ble Punjab & Haryana High Court in the case of Commissioner of Central Excise, Delhi-III Vs. A.B. Card Clothing (Pvt.) Ltd. - 2008 (222) E.L.T. 359 (P & H). He submits that in view of the Board s clarification and judgments, Modvat on the Capital Goods could not have been denied only on the ground of non-filing of declaration under Rule 57T(1) and intimation under Rule 57T(2) .....

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