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2016 (7) TMI 1065 - CESTAT NEW DELHI

2016 (7) TMI 1065 - CESTAT NEW DELHI - TMI - Principle of res-judicata - lapsing of credit lying unutilized on 16/3/1995 with a manufacturer of tractors falling under Heading No. 87.01 or Motor Vehicles falling under Heading 87.02 and 87.04 or chassis of such tractors or such motor vehicles under Heading 87.06 - Held that:- Apex court in the Eicher Motors case [1999 (1) TMI 34 - SUPREME COURT OF INDIA] had neither dealt with the compound levy scheme formulated under Section 3A nor has it been he .....

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ibunal is a creation of the statute and its mandate is to decide disputes arising in the implementation of the statute within its preview. This Tribunal cannot arrogate to itself any of the extra ordinary powers bestowed upon the Hon'ble High Courts and the Supreme Court by the constitution. - Consequently we cannot apply the findings of the Apex court in the Eicher case to the present case under the principle of res-judicata. - Decided in favor of revenue. - Excise Appeal No. 1549 of 2007 - .....

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Steel products falling under Chapter 72 of the Central Excise Tariff. The respondent acquired capital goods and took Modvat credit of the duty paid thereon under Rule 57Q of the Erstwhile Central Excise Rules on 30/07/1997. W.e.f. 01/8/1997 a new scheme for payment of duty on certain goods covered by Chapter 72 was introduced under Section 3A of the Central Excise Act. W.e.f. same date, vide Notifications 33/1997 and 34/1997-CE (NT), Rule 57S was amended which provided for lapsing of any Modvat .....

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tions as under: "Considering the submissions, we remit the matter back to the Assistant Commissioner with the directions to pass the fresh order regarding the excise duty liability in the light of directions given by their lordship in the case of Eicher Motors Ltd. & Ors. vs. Union of India & Ors. - (1992) 2 SCC 361" 4. The Assistant Commissioner vide his order dated 10/5/2006, passed in compliance of the Hon'ble High Court's directions, allowed the credit of ₹ 20 .....

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d 34/1997-CE (NT) both dated 01/8/1997. The case had dealt with inputs on which credit was taken and already used in the manufacture of final products before the amendment of Rule 57F (4A). The Revenue has sought to distinguish the present case from the Eicher Motors of the Central Excise Act, the duty was to be paid in cash and the benefit of Modvat was not at all available to the Assessee on any inputs/capital goods and, hence, is outside the purview of Modvat scheme. 5. We have heard Ms. Kanu .....

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ued that in as much as the authorities below have passed the order in compliance with the directions of Hon'ble High Court, any contrary view would go against the directions of the Hon'ble High Court. 6. The facts are not in dispute. The respondent had credit to the tune of ₹ 20 lakhs in their capital goods account under Rule 57Q which would lapse in terms of the Notifications 33/1997 and 34/1997-CE (NT) both dated 01/8/1997. We have perused the order dated 07/7/2005 passed by the .....

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Eicher Motors Ltd. vs. Union of India. The said decision of the Apex court dealt with Rule 57F (4A) which was introduced into the Rules in Budget for 1995-1996 providing for lapsing of credit lying unutilized on 16/3/1995 with a manufacturer of tractors falling under Heading No. 87.01 or Motor Vehicles falling under Heading 87.02 and 87.04 or chassis of such tractors or such motor vehicles under Heading 87.06. However, credit taken on inputs which were lying in the factory on 16/3/1995 either a .....

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he taxes on the basis that when the goods are utilized in the manufacture of further products as inputs thereto then the tax on these goods gets adjusted which are finished subsequently. Thus a right accrued to the assessee on the date when they paid the tax on the raw materials or the inputs and that right would continue until the facility available thereto gets worked out or until those goods existed". 9. When we come to the facts of the present case, we find that the facts are totally di .....

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