9911796707
TMI Blog1997 (8) TMI 220X X X X Extracts X X X X X X X X Extracts X X X X ..... Rule 57G of Central Excise Rules. It is contended by the appellants that they had filed classification list under Rule 173B and had also declared in the registration certification and in all the final invoices had also been shown the Tariff heading. It is also a manufactured Public Passenger Motor Vehicle (Body Building). They had filed declaration and in the declaration in Column 2 pertaining to classification sub-heading, they had shown 8702 and given all the details of the inputs in the column Description of input . It is their contention that the same inputs were utilised for manufacture of Public Passenger Motor Vehicle which fall under Chapter Heading 8702 or 8703. It is due to inadvertent lapse that they have not included the Chap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ses as cited in Khosla Cast Steel Alloys Pvt. Ltd. v. Collector of Central Excise, as reported in 1989 (44) E.L.T. 691, Kelvinator of India Ltd. v. Collector of Central Excise, as reported in 1996 (85) E.L.T. 175, Chamundi Steel Re-rolling Mills v. Collector of Central Excise, as reported in 1996 (81) E.L.T. 563 and Roche Products Ltd. v. Collector of Central Excise, as reported in 1995 (78) E.L.T. 127. It is therefore, his submission that due to this inadvertent lapse of not putting the Chapter heading 8703 in the initial declaration they cannot be denied the benefit of Modvat credit nor penalty can be imposed. 3. The learned DR submits that this is not a case of procedural lapse but a substantial lapse inasmuch as they have taken Modv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion. It has held that the items were broadly described in the declaration filed before the department. It has held that admitted position is that the credit of duty was taken on the strength of duty paying documents; that there is no dispute that the goods were not received or were not used in the manufacture of final product. Therefore, the Tribunal further observed that since the credit of duty has been taken on the strength of GP 1s/Bills of Entry and therefore, there cannot be any dispute about non- availability of these documents. The Tribunal has held that having regard to these facts that the goods were broadly described in the declaration filed and in fact receipt of the goods in their factory and utilisation of the inputs in the ma ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
