2007 (6) TMI 407 - AT - Central Excise

Summary

Issues Involved: Appeals against the order of the Commissioner (Appeals) regarding denial of deemed credit for goods not in factory premises as on specified dates.

M/s. Jaltarang Prints (Appeal No. 464/2006): The appellant filed a declaration seeking deemed credit which was partially denied by the original authority. Penalty imposed. Commissioner (Appeals) upheld the order based on a revised declaration found to be factually incorrect.

M/s. Madhukar Processors (Appeal No. E/465/2006): Deemed credit claim denied by original authority for goods not in specified premises. Penalty imposed. Commissioner (Appeals) upheld the order.

M/s. Ambika Industries (Appeal No. E/466/2006): Deemed credit disallowed by original authority for goods allegedly not in factory premises. Penalty imposed. Commissioner (Appeals) upheld the order.

M/s. Vishwanath Prints (Appeal No. E/467/2006): Deemed credit claim denied for goods in job workers' and transporter's premises. Penalty imposed. Commissioner (Appeals) upheld the order.

The appellants argued timely filing of declarations as per CBEC instructions allowing credit for goods at locations other than factory premises. Tribunal considered CBEC provisions and instructions allowing credit for goods in job-workers' or transport godowns. Appellant's failure to raise crucial points earlier noted.

Tribunal allowed appeals for M/s. Jaltarang Prints, M/s. Madhukar Processors, and M/s. Vishwanath Prints with consequential relief. For M/s. Ambika Industries, Commissioner (Appeals) order set aside, remanded to original authority for fresh decision considering observations.

The appeals were disposed of accordingly.