9911796707
TMI Blog2000 (7) TMI 356X X X X Extracts X X X X X X X X Extracts X X X X ..... ey procure iron scrap from outside, melt the same and manufacture MCI inserts using moulds. The product is supplied to manufacturers of concrete (railway) sleepers, who use them as inputs for their products. The appellants had taken Modvat credit to the extent of Rs. 3,98,160.49 on inputs used for manufacture of MCI Inserts; during the period February to May, 1997, after filing a declaration under Rule 57G of the Central Excise Rules. The jurisdictional Assistant Commissioner of Central Excise disallowed the Modvat credit so taken under Rule 57A, on the ground that, in the declaration filed by the party under Rule 57G, the final product namely 'MCI Inserts' had not been declared and that such non-declaration of the final product was not con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Kilania for the respondents. 6. Ld. Sr. Advocate has, after reiterating the grounds of the appeals, cited a plethora of decisions of this Tribunal on issues identical with the ones involved in these appeals. With reference to appeal No. E/1388/2000, ld. Counsel has made particular mention of the decision of the Tribunal in the case of Hindustan Gas and Industries Ltd. v. CCE, Vadodara [1996 (88) E.L.T. 413 (T)]. In that case, a 2-Member Bench was dealing with the classification dispute relating to 'MCI Inserts' used as raw material for the manufacture of concrete sleepers. The Bench, after considering the various processes to which the Inserts were subjected, held that the said goods were not covered by any of the specified materials name ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re is no dispute of the fact that the inputs in question were duty-paid and were received and utilised by the appellants in the manufacture of MCI Inserts in their factory. The only question is whether the Modvat credit amounting to Rs. 3,98,160.49 taken on the inputs could have been denied on the sole ground that the final products were not described specifically as 'MCI Inserts' in the Rule 57G declaration. This issue is one which stands squarely covered in favour of the assessees by numerous decisions of this Tribunal. Neither of the lower authorities has recorded any finding to the effect that the inputs in question were not used for manufacture of MCI Inserts. This being the position with regard to the identity of the final product, in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 620]. In that case, the appellants had filed a declaration under Rule 57T and such declaration contained all information required to be furnished under Rule 57G in relation to the goods on which credit was to be taken. The Tribunal held that Modvat credit on the goods as inputs was admissible under Rule 57A notwithstanding the failure to file declaration under Rule 57G. The Tribunal has held to the same effect in numerous subsequent cases too. There being no dispute on the sufficiency or otherwise of the particulars stated in the Rule 57T declaration, I am inclined to follow Kalyani Steel (Supra) and hold that the Modvat credit taken cannot be denied to the party on the ground of the declaration having been filed under Rule 57T instead of R ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
