9911796707
TMI Blog1989 (5) TMI 224X X X X Extracts X X X X X X X X Extracts X X X X ..... factory on 23-9-1986. The appellants are manufacturers of certain types of machinery items in their Bangalore factory. They had filed a declaration for the purpose of Modvat on 27-3-1986 and a further declaration on 22-9-1986 under Rule 57G of the Central Excise Rules, 1944 giving details of the inputs and their finished products. By a letter dated 19-11-1986 they revised the nomenclature of inputs declared by them on 22-9-1986. They filed a further (third) declaration on 17-12-1986 and 19-12-1986 showing the addition of five more inputs. On a verification of the records the officers found that the appellants had taken Modvat credit on inputs for which they had not filed any declaration under Rule 57G. The main items on which it was allege ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ther inputs namely dynodrive, it was contended that this is a type of electrical motor classifiable under Heading 85.01 and that they had mentioned Chapter 85 in their initial declaration filed on 27-3-1986 and they had mentioned Electric Motor specifically under sub-heading 8501.00 in the revised declaration on 22-9-1986. It was further elaborated in their amendment on 19-11-1986 by specifically mentioning dynodrive. Dynodrive, according to the appellant is nothing but Electric motor and it was mentioned that even the Central Board of Excise Customs had clarified in 1984 to the same effect. 3. Heard Shri K.K. Bhatia, the learned SDR. 4. We have carefully considered the submissions made by the learned Consultant and the learned S.D.R. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly included Gear wheels and Gear boxes as well as Dynodrive against the related sub-heading of tariff. The question is whether in the circumstances, the appellants can be said to have complied with the requirement under Rule 57G of the Central Excise Rules, 1944 for declaring the inputs for the purpose of availing of MODVAT credit. This Rule says that every manufacturer intending to take credit of the duty paid on the inputs shall file a declaration with the jurisdictional Assistant Collector indicating the description of the final products manufactured and the inputs intended to be used in each of the said final products and such other information as the Assistant Collector may require, and obtain a dated acknowledgement of the said declar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by a qualifying adjective, e.g. steering gear, haulage gear. It may also connote some type of toothed-wheel combination, i.e. reduction gear, change-speed gear, differential gear etc. Without qualification, gear means a toothed wheel of any kind." It is also seen that admittedly the order with the supplier was placed by the appellants for Worm gear sets. The gate pass available in the record also shows that the gear wheels have been described in sets. The value of the goods shown in the gate pass also tallys with the value mentioned in the order and invoice. Therefore, in view of the declaration given on 22-9-1986 for the gears by adding the words etc thereafter, and in view of the tariff description for the item as mentioned above, and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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