Stay Order Nos. 807 & 808/98 and Final Order Nos. 1538 & 1539/98 arising from in E/Stay/1089-1090/98 and in Appeal Nos. E/1563-1564/98. Case: India Sugars & Refineries Ltd. Vs Commr. of C. Ex., Belgaum. Central Information Commission

Case NumberStay Order Nos. 807 & 808/98 and Final Order Nos. 1538 & 1539/98 arising from in E/Stay/1089-1090/98 and in Appeal Nos. E/1563-1564/98
CounselFor Appellant: Shri V. Raghuraman, Advocate and For Respondents: Smt. Aruna Gupta, JDR.
JudgesShri V.K. Ashtana, Member (T)
IssueCentral Excise Rules, 1944 - Rule 57Q
Judgement DateAugust 07, 1998
CourtCentral Information Commission

Order:

(South Zonal Bench At Madras)

  1. These two appeals also have two applications for waiver and stay. As they arise out of a common Order-in-Appeal No. 277/98, dated 25-5-1998, they are being heard together and disposed off by this common order. As the subject matter is on a short compass, waiver and stay is granted and I proceed to consider the appeals on merits.

  2. Heard learned Advocate Shri V. Raghuraman for appellants and Smt. Aruna Gupta, learned JDR for Revenue.

  3. Learned Advocate submits that the issue is denial of Modvat credit under capital goods on 7 items as follows:-

    S.No.

    Item

    Amount

    Reasons for Rejection

    1.

    Oxygen and Acetylene Gas

    3,377.50 (credit date March/ April ''95)

    Not capital goods

    2.

    Refractories

    4,375.00 (credit date April ''95)

    (a) Eligible for Modvat credit only from 16-3-1995.

    (b) Goods received on 26-10-1994 and declaration filed on 12-12-1994. Credit taken in April ''95.

    (c) Credit taken on original invoice.

    3.

    Air-filter Regulator

    1,672.00 (credit date April ''95)

    (a) Goods received on 23-7-1994. Declaration filed on 12-12-1994. Credit taken in April ''95.

    (b) Credit taken on original invoice.

    4.

    Lubricating Oils & Greases

    16,733.72 (credit date April ''95)

    (a) Rs. 13,740.72 taken on original copy of invoice.

    (b) Rs. 2,993/- denied since brand name of product not shown in declaration.

    5.

    Nickel Micro Screen

    791.20 (credit date March ''95)

    (a) Credit taken on extra copy of invoice.

    6.

    Welding Electrodes

    10,161.00 (credit date March ''95)

    (a) Credit taken on original invoice. Manufacturers details not complete.

    7.

    Electronic Regulator

    1,742.60 (credit taken in April''95)

    (a) Modvat credit taken on photocopy of invoice.

  4. Learned JDR submits that the 2 gases at Sl.No. 1 above are used for maintenance of the plant and therefore as held in 1995 (79) ELT 417 (Tribunal), in the case of M/s. Kakkar Complex Steels, these are consumables and not capital goods. Hence credit is to be denied. With respect to Sl. Nos. 2 to 6, ld. JDR reiterates impugned order. For Sl. No. 7. Ld. JDR was shown original invoice by ld. Advocate. Thereafter she fairly concedes that in view of defacement endorsement thereon by Range Officer, credit was taken on original and not on photocopy.

  5. I have considered the arguments on both sides and records of the case and my item-wise considered findings are as under:-

    ...

To continue reading

Request your trial

VLEX uses login cookies to provide you with a better browsing experience. If you click on 'Accept' or continue browsing this site we consider that you accept our cookie policy. ACCEPT