9911796707
TMI Blog1998 (8) TMI 227X X X X Extracts X X X X X X X X Extracts X X X X ..... 26-9-1997 31,229/- 3,000/- 3. 200/97 26-9-1997 1,95,446/- 4,33,899/- 65,000/- 4. 209/97 3-10-1997 1,54,467/- 15,000/- 5. 210/97 3-10-1997 5,66,063/- 50,000/- 6. 211/97 3-10-1997 5,89,689/- 50,000/- 7. 212/97 3-10-1997 3,12,592/- 30,000/- The facts of the case are that the appellants are manufacturing various organic chemicals and synthetic organic dye-stuff falling under Chapter 29 and 32 of the Central Excise Tariff Act, 1985. They are also availing credit of duty under Rule 57A and under Rule 57Q of the Central Excise Rules, 1944. The lower authorit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pass, the credit of duty must be allowed. As regards availing of credit after six months from the date of issue of duty paying documents, they submitted that Notification No. 28/95-C.E. (N.T.), dated 29-6-1995 provided for the time limit in taking the credit was prospective in effect. Regarding availing of credit on the original invoice they submitted that the duplicate copy of the invoice was lost in transit and they applied to the Assistant Commissioner on 3-8-1994 for taking the credit on the basis of the original copy of the invoice. However no permission was granted. As regards availing of credit on the capital goods, the appellants submitted that electric wires and cables and UPS System were capital goods and they relied on the decis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 31, 33, 34, 36, 43, 44, 48 in annexure to SCN 8344.00 Connects transformer to machinery for process for manufacture. 2. SS316 Trough for filter press bogie (S.No.3) 7326.90 Used for controlling the flow of chemicals for the process of manufacture. 3. Metallic Hose Sl. No. 2 8307 Supply of chemicals to vessels for manufacture. 4. Electric Motor (S.No. 4, 5, 10, 11, 12, 13, 15, 27, 42, 47) 8501 To activate the propellers for chemical process without which no production is possible. 5. Refractories (S.No. 6 7) 3816 Used in acid proof storage for supply/manufacture. 6. Cap Gasket (S.No.8) 6805 Cap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7326.90 Used in Fast Color Bases Plant for the process of mixing chemicals/liquids 18. Braided Gland Packing (S. No. 45 46) 5911.10 Packing the Glass Lined Vessels against leakage 4. As regards Ball mill accessories, GI reducing Flanges and Steel Tor these were also the items of capital goods and hence eligible for credit of duty. 5. I have gone through carefully the facts of the case, the grounds of appeal and the submissions made by the appellants during the course of personal hearing. As regards the denial of the credit for the re-conditioned goods after its receipt in the factory, the same was not correct as the inputs were cleared on payment of duty for re-conditioning and the same were re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... credit is admissible as the time limit of six months was not applicable in respect of the capital goods. Therefore the credit of duty on such invoices is admissible. 6. As regards the credit of duty availed by the appellants on the capital goods as mentioned in para 3 supra, the lower authority has disallowed the credit on the ground that the said goods were not used for producing or processing of any goods or for bringing about any change in the substance in the manufacture of the final products. This finding of the lower authority is not correct because most of the goods (except corocretin mentioned at Sl. No. 9 and Braided Gland packing mentioned at Sl.No.18) are covered under the category of capital goods such as electric motors, Air ..... X X X X Extracts X X X X X X X X Extracts X X X X
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