9911796707
TMI Blog1999 (11) TMI 236X X X X Extracts X X X X X X X X Extracts X X X X ..... are two appeals, one filed by the Revenue and the other filed by the assessee, both arising from the same impugned order passed by the Commissioner (Appeals), Central Excise, Ghaziabad, dated 4-8-1997. 2. I have heard Shri Bipin Garg, ld. Advocate for the assesse and Shri T.A. Arunachalam, ld. JDR for the Revenue. 3. First I take up the Department s Appeal (E/2153/97-NB). In the Department s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and electric wires and cables as capital goods against the Tribunal decision in the case of C.C.E. v. M/s. Nova Udyog Ltd. The Department has prayed that to the extent the Order-in-Appeal dated 4-8-1997 has allowed the Modvat credit on L.T. Bus Duct the same was not sustainable and has to be set aside. 4. I have considered the submissions and perused the record. It is observed that the Tribunal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the absence of proper declaration, Modvat credit shall not be admissible to alternator as also on wash water system, storage silo, steam separators thermocouple and weigh fillers . The contention of the assessee is that the finding that the appellants had not filed declaration on certain items is not borne out by facts on record and that the particulars mentioned in the Annexure to the SCN would ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the items and he had also held that all the processes were integrally connected inasmuch as if a breakdown takes place in any one compartment, the whole manufacturing process will come to a stand still, Modvat credit had still been disallowed on the additional ground that there was no declaration and that Modvat credit has been taken on triplicate invoice. 9. I find that the submissions of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the finding of the Commissioner (Appeals) that the declaration did not contain the items on which Modvat credit had been taken, does not reflect the correct factual position. The additional grounds regarding non-declaration being not borne out by record and taking of credit on triplicate invoice being a procedural lapses at worst, I am of the view that the impugned order cannot be sustained. 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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