9911796707
TMI Blog1999 (9) TMI 367X X X X Extracts X X X X X X X X Extracts X X X X ..... abad in the district of Ghaziabad. For this purpose the head office placed orders for import of goods. Bills of entry were therefore filed in the name of the head office at Calcutta. However, on clearance from ICD, Delhi, the goods were taken to their Sahibabad factory for installation there. Lower authorities have denied the benefit of Modvat credit on countervailing duty paid on the goods on the ground that the goods had been imported by Paharpur Cooling Towers Ltd., Calcutta, and therefore the Modvat credit cannot be granted to the appellants herein which may be a division of the said Paharpur Cooling Towers Ltd. The bill of entry should have shown the appellants, according to the lower authorities, as the importers of the said goods for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on Tribunal s judgment in the case of S.T.S. Chemicals v. C.C.E., Pune [1999 (111) E.L.T. 870]. He also submits that in connection with another investigation being carried on by the department all the documents has been seized by the Addl. Commissioner, Ghaziabad. They were not therefore in a position to produce all relevant documents regarding correlation of the goods before the concerned Asstt. Commissioner here or before the lower appellate authority. Documents had to be produced by taking photocopies from Addl. Commissioner, Ghaziabad. He also submits that a certificate was produced on record from the concerned Superintendent of Central Excise of Calcutta having jurisdiction over their factory at Calcutta that no Modvat credit in respec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lable with the Asstt. Collector were the bills of entry. On the basis of the declarations made therein, averment made by the Asstt. Collector to the effect that whether the goods are capital goods or not cannot be found out on the basis of the endorsement made in the bill of entry. He further submits that the fact that the documents were in possession of Addl. Collector of Central Excise, Ghaziabad is not available on record. Lower authorities were therefore correct in passing the order as they did on the basis of insufficient declaration of goods in the bill of entry. He also points out to an endorsement made in the bill of entry in possession in the department s file. That bill of entry does not indicate that the Modvat credit has not bee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... have carefully considered the pleas advanced from both sides. We agree with the submission of the ld. Advocate Shri R. Swaminathan that the documents, namely, bill of entry though may be in the name of Paharpur Cooling Towers, the benefit of Modvat credit can still be extended to the appellant-assessee herein so long as the imported goods have been installed as capital goods in the appellants factory at Sahibabad. The circumstances in which Paharpur Cooling Towers name and address came to be mentioned in the relevant bills of entry have been adequately explained by the ld. Advocate. Intimations being not given in time in terms of Rule 57T(2) should not come in the way of extending the benefit of Modvat credit to the appellant assessee. We ..... X X X X Extracts X X X X X X X X Extracts X X X X
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