2003 (7) TMI 499 - AT - Central Excise

Summary

The Revenue appealed against the order-in-appeal stating that Modvat credit for burning loss inputs is not recoverable. Commissioner held that Assistant Commissioner can adjudicate cases exceeding Rs. 50,000. Revenue argued that Assistant Commissioner can only handle cases under Rs. 50,000 as per Board's instructions. Commissioner found burning losses mentioned in job worker's challan and upheld duty on inputs as per Board's Circular. Revenue did not challenge this factual finding. Administrative instructions on Assistant Commissioner's jurisdiction are not binding under Excise Acts or Rules. Appeal was dismissed.