TMI Blog2007 (7) TMI 166X X X X Extracts X X X X X X X X Extracts X X X X ..... - 890/2007, - Dated:- 27-7-2007 - Dr. S.L. Peeran, Member (J) and Shri T.K. Jayaraman, Member (T) [Order per : S.L. Peeran, Member (J) (Oral)]. - This appeal arises from the OIO No. 10/2004 dated 30-9-2004 passed by the Commissioner of Central Excise, Mangalore. 2. There were two issues before the Commissioner of Central Excise One issue pertained to availment of Modvat credit in resp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... basis of the Bill of Entries in the matter had been held to be barred by time. 2.1 The other question required to be decided in terms of the impugned order is as to whether the assessee is eligible for Cenvat/Modvat credit in respect of the Argon Gas used for the purpose of Welding of inputs/raw materials i.e. in the present case, pipes, which are used as capital goods in the refineries. The l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tribunal) has already been considered The learned Counsel submits that the Tribunals ruling rendered in the case of Jaypee Rewa Plant v. CCE - 2003 (159) E.L.T. 553 Tribunal-LB) has not been followed for the reason that the issue was considered by the Supreme Court and High Courts in assessees' favour and the same had been considered and followed in India Sugar Refiners v. CCE. 3. He ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... avour was rendered sub silentio to the judgments on the point which were already rendered by the Apex Court and the High Courts. Therefore, the issue had been considered by this Bench in India Sugar Refineries case, which the Larger bench has not taken into consideration in Jaypee Rewa, Plants case. Therefore, the Tribunal, after reconsideration of the matter in RINL , noted that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case, the credit on the said Bill of Entry was taken after six months of the date of issue of the Bill of Entry and hence, the assessee is ineligible to avail the credit. (b) The assessee is eligible to avail the Cenvat credit in respect of Argon gas used for welding purpose of pipes, which are capital goods. The appeal is disposed of in the above terms (Pronounced and dictated in open Court ..... X X X X Extracts X X X X X X X X Extracts X X X X
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