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 DateFriday August 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...

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