9911796707
TMI Blog1997 (11) TMI 198X X X X Extracts X X X X X X X X Extracts X X X X ..... of the RT-12 for the month of October, 1994, the Central Excise Officers found that the appellant had taken Modvat credit amounting to Rs. 45,248.00 on the strength of invoices issued by various parties. The Department alleged that these invoices have not been issued in the prescribed form under Notification No. 15/94-C.E. (N.T.), dated 30-3-1994 and Notification No. 33/94-C.E. (N.T.), dated 4-7-1994 inasmuch as they did not contain complete information as per Sl. No. 4 of the said Form annexed to the Notification and, therefore, issued a show cause notice to the Appellants asking them to explain as to why the Modvat credit should not be disallowed to them on these goods and why duty should not be demanded from them and why penalty should n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s as well as Lubricating oils. 6. Shri Y.R. Kilaniya, the ld. JDR appears for the Respondent Commissioner and adopts the findings of the lower authorities. 7. Heard submissions of both sides. On careful consideration of the submissions made, I find that the short point for determination is whether Modvat credit is admissible on metal rolls and lubricating oils. 8. I find that parts of machine, machinery, plant etc. are specifically specified under Rule 57Q of the Central Excise Rules, 1944 with effect from 1-4-1994. I note that the present case pertains to October, 1994. I also note that the Assessee has been claiming Modvat credit on metal rolls as capital goods. Having regard to the fact that metal rolls are an integral part of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ustrative and not exhaustive. In this connection, the ld. Consultant referred to the discussions on the scope of the term `in relation to the manufacture in the larger Bench decision reported in [1996 (82) E.L.T. 575]. As stated therein, the said expression is one of considerably larger import than the term `in the manufacture . Again even the scope of the expression `in the manufacture itself has been comprehensively dealt with by the Supreme Court in J.K. Cotton Spg. Weaving Mills Co. Ltd. v. STO - 1997 (91) E.L.T. 34 (S.C.) = AIR 1965 SC 1310. It was laid down in the said case that where any particular process is so integrally connected with the ultimate production of goods that but for that process manufacture or processing of goods ..... X X X X Extracts X X X X X X X X Extracts X X X X
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