9911796707
TMI Blog1996 (10) TMI 252X X X X Extracts X X X X X X X X Extracts X X X X ..... ture of steel ingots and were availing the credit of input duty under the Modvat scheme. The appellants have availed credit of duty on inputs under the Modvat scheme in respect of `hot-tops and `refractory goods . The department alleged that hot-tops and refractory goods were not inputs used in or in relation to the manufacture of steel ingots and therefore, were not eligible for input duty credit under the Modvat scheme. Accordingly, they issued a show cause notice. In the show cause notice, the appellants were asked to explain as to why duty amounting to Rs. 56,369.80 should not be demanded from them under Rule 57-I and why penalty should not be imposed. In reply to the show cause notice, the appellants submitted that hot-top is a chemic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ommissioner (Appeals), the appellants have come up in appeal before me. 3. Shri B.N. Sharma, the ld. Constt. appearing for the appellants submits that there were three issues raised. The issue No. 1 was that hot tops were inputs and were eligible for Modvat credit. The ld. Constt. submits that the ld. Commissioner (Appeals) had referred to three appeals which have since been decided by the Tribunal in their favour and therefore, pleads that insofar as admissibility of Modvat credit on hot tops is concerned, it is covered by the decision of the Tribunal in its Order Nos. A/1850-52/96-NB, dated 19-7-1996 reported in 1996 (87) E.L.T. 710 (Tribunal) and therefore, prays that Modvat credit may be allowed to the appellants as held in this order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are concerned. 6. On careful consideration of the submissions made by both sides, I find that admissibility of Modvat credit on hot tops has already been decided by the Tribunal in the appellants own case. I do not see any reason to disagree with the Order and therefore, hold that insofar as Modvat credit on hot tops is concerned, the same will be admissible. 7. Insofar as the submission of the declaration first under Rule 57G in respect of inputs and then under Rule 57T in respect of capital goods is concerned, I find that the declaration in respect of capital goods was filed much after the date of taking Modvat credit and thus their claim that in case the Modvat credit in terms of the declaration filed under Rule 57G is not allowed, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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