9911796707
TMI Blog2010 (2) TMI 554X X X X Extracts X X X X X X X X Extracts X X X X ..... the Respondent. [Order per : Ashutosh Mohunta, J. (Oral)]. - The appellant has impugned the order (Annexure A-9) passed by the Customs, Excise and Service Tax Appellate Tribunal, New Delhi (for short 'the Tribunal') dated 15-12-2005 [2006 (196) E.L.T. 443 (Tri.-Del.)], vide which the MODVAT credit claimed by the appellant has been disallowed and the appeal filed by the Revenue was accepted by setting aside the order passed by the Commissioner. 2. The following substantial question of law arises in the present appeal :- "Whether the Appellate Tribunal is justified in denying the modvat credit when the imported metal scrap has been cleared on the strength of out of custom charge gate passes by the clearing agent and duly authenticat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4 13011 16-08-1996 17.220 5 13012 16-08-1996 17.615 6 14176 12-09-1996 12.175 Up to date 544.500 MT clearance 4. The high quality metal scrap was despatched from Kandla Port on 16-8-1996 after clearance and were received in the factory premises of the appellant on 20-8-1996 and 18-9-1996. The MODVAT credit was claimed on 21-8-1996 and 7-11-1996. The adjudicating authority disallowed the credit to the appellant and also imposed penalty of Rs. 10,000/- under Rule 173Q(bb) of the Central Excise Rules, 1944. The appellant filed appeal which was allowed by the Commissioner vide order dated 11-9-1993, Annexure A-4 and vide said order, MODVAT credit was allowed. The Reve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oods from Airport Authority is to be taken as relevant date and MODVAT credit is proper having been taken within 6 months from the relevant date. 7. On the other hand, Mr. Gurpreet Singh, counsel for the Revenue has vehemently argued that as the goods had been assessed to Customs Duty on 20-1-1996, and the MODVAT credit was claimed on 21-8-1996, and 7-11-1996, i.e. beyond the period of 6 months, therefore, no MODVAT credit is allowable to the appellant. Learned counsel submits that in the present case the appellant was not entitled to any MODVAT credit in view of Rule 57G(3) and Rule 57G(5) of The Central Excise Rules, 1944. 8. We have heard the counsel for the parties at length. In the present case, it is not in dispute that the metal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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