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2007 (6) TMI 539 - CESTAT NEW DELHI

2007 (6) TMI 539 - CESTAT NEW DELHI - TMI - Appeal Nos. E/1435-1436/2005-SM(BR) - Final Order Nos. 1123-1124/2007-SM(BR) - Dated:- 8-6-2007 - C.N.B. Nair, Member Technical. Ravi Raghvan, Adv. for the Appellant Dharam Singh, DR for the Respondent ORDER Per C.N.B. Nair : Heard both sides and perused record. 2. Two issues arise in these appeals. The first issue is about Modvat credit taken prior to 19.1.95. The objection is of the revenue is that credit was taken against original copies of invoices .....

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ice remains settled by the judgments of the Hon'ble Punjab and Haryana High Court in the case of Commissioner of Central Excise, Ludhiana vs. Ralson India Ltd, as reported in 2006 (77) RLT 36 (P and H)=2006 (202) ELT 759 (P and H). The learned counsel would explain that the judgment of the Hon'ble High Court was rendered in an appeal filed by the revenue against the Tribunal's order in the case of the same assessee and reported in 2005 (66) RLT 586 (CESTAT-Del.)=2004 (178) ELT 2045 ( .....

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as Ltd. vs. CCE, Hyderabad-II as reported in 2006 (76) RLT 257 (CESTAT-Ban.)=2006 (201) ELT 615 (Tri.-Bang.). 6. It is seen that the issues arising remain settled in favour of the appellant by the aforesaid decisions. 7. As regards, the issue of Cenvat credit, I may note the following paras of the judgment of Hon'ble High Court. "9. Rule 57A of the Rules allows to a manufacturer credit of any duty of excise etc. paid on the goods used in the manufacture of the specified goods. Rule 57G .....

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ory on the basis of original invoice, if duplicate copy of the invoice has been lost in transit, subject to the satisfaction of the Assistant Commissioner of Central Excise that: (i) the inputs have been received in the factory of the said manufacturer and (ii) the duty was paid on such inputs. The scope of satisfaction of the Assistant Commissioner is restricted to the two aforenoted aspects. From a conjoint reading of sub-rules (3) and (6), the intent and object of the Legislature is manifestl .....

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edit on the basis of original copy of the invoice, provided the loss of duplicate copy of the invoice had occurred only in transit and the Assistant Commissioner is satisfied about its loss. 11. We are of the view that in the light of the aforesaid concurrent findings of fact recorded by the two appellant authorities below, Modvat credit could not be denied to the assessee, on merits. In this view of the matter, the question proposed by the Revenue is rendered academic and cannot be said to be a .....

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rned Advocate for the appellants has cited a number of decisions wherein it is held that the refund amount due to the party cannot be adjusted against demands which are under challenge in the appellate fora. In the present case, even though the refund order for an amount of ₹ 15,73,149/- was passed on 16.11.1998. The same was not actually paid to the appellants and adjusted against some pending demands under Section 11 of the Central Excise Act, 1944. Section 11 is reproduced below: " .....

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may deduct the amount so payable from any money owing to the person from whom such sums may be recoverable or due which may be in his hands or under his disposal or control, or may recover the amount by attachment and sale of excisable goods belonging to such person and if the amount payable is not so recovered, he may prepare a certificate signed by him specifying the amount due from the person liable to pay the same and send it to the Collector of the District in which such person resides or c .....

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