2000 (3) TMI 470

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..... e Assistant Commissioner of Central Excise, Muzaffarnagar Division has denied the Modvat credit of Rs. 26,159/- to the appellants availed by them on open forgings falling under SH 7326.90. The Modvat credit was availed by them under Rule 57Q. The Assistant Commissioner in his order dated 29-4-1997 has held that classification of this item is under the article of base metal which is specifically ex .....

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..... dvocate for the appellants and Shri T.A. Arunachalam, DR for the Revenue. The Ld advocate for the appellants has submitted that his clients received forged proof machine rollers and shafts which were subjected to shelling and grooving to convert them into roller by the job workers. The roller is part of sugar mills machinery and is classified under tariff SH 8438.90. It is submitted that though th .....

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..... tc; that in its absence, such forgings could not be used with any machine and it has no specific function related to the sugar manufacture. The Ld. JDR for the Revenue submits that firstly the contention relating to the applicability of rule 57D(2) has not been raised at any stage of the proceedings before the lower authorities and secondly since the credit is taken on the steel forgings which are .....

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