9911796707
TMI Blog1998 (12) TMI 216X X X X Extracts X X X X X X X X Extracts X X X X ..... nder Rule 57Q amounting to Rs. 2,63,216/- on the above goods. The Additional Commissioner by Order-in-Original No. 51/95, dated 18-9-1995 disallowed as the machine was not used producing or processing of excisable goods or for bringing about any change in any substance for the manufacture of final products. However, on appeal, the Commissioner (Appeals) following the judgment of the Tribunal in the case of J K Synthetics v. CCE as reported in 1996 (88) E.L.T. 785 (T), which held that the amendment to Explanation to Rule 57Q was clarificatory in nature and therefore, such amendment is retrospective in nature, he allowed the appeal. Hence, the present appeal of the department. The department challenges the said appeal on the ground that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y test of the molten metal. Further the Addl. Commissioner has admitted the fact that in terms of Explanation (d)(i) of Rule 57Q introduced by Notification 11/95-C.E. (N.T.), dated 16-3-1995, the subject goods viz. Spectrolab Emission Spectrometer classified under chapter sub-heading 9027.00 are specially covered under the said explanation and admissible to Modvat credit. However, the Addl. Commissioner has held that this position is only relevant on and from 16-3-1995, whereas in the instant case, the appellant have availed Modvat credit on 31-3-1994 when the said goods were not eligible for Modvat credit under Rule 57Q prior to 16-3-1995. This admitted fact in the adjudication order clearly reveals that the machinery is used to check and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vat credit under Rule 57Q. Further in the case of J.K. Synthetics v. CCE reported in 1996 (88) E.L.T. 785 (T), the Hon ble Tribunal has held that amendment to explanation to Rule 57Q is clarificatory in nature and therefore, such amendment is retrospective in nature. On the analogy of the said decision it is also further evident that in this case, prior to 16-3-1995 Modvat credit was admissible for the machine Spectrolab Emission Spectrometer. This is because the said machine Spectrolab Emission Spectrometer classified under chapter sub-heading 9027.00 has been specifically included in the Explanation d(1) to Rule 57Q by Notification 11/95-C.E. (N.T.), dated 16-3-1995 and therefore, this machine was specifically declared eligible for Modvat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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