TMI Blog2000 (10) TMI 393X X X X Extracts X X X X X X X X Extracts X X X X ..... .S. Sekhon, Member (T)]. These four appeals have been filed by Revenue against an order of Commissioner (Appeals) who had allowed the credit on goods for which party had not made proper declaration under Rule 57T stating that non-filing of a declaration was not sufficient ground for denying the credit as Rule 57T clearly states that for taking credit, manufacturer shall file a declaration wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 281 (Tribunal) and submits that case of Jawahar Mills - 1998 (100) E.L.T. 41 has been referred to the Larger Bench and prays that Commissioner (Appeals) order allowing Modvat credit may be set aside with consequential benefit restoring the order of Assistant Commissioner of Central Excise, Salem. 2. We have heard ld. DR Shri S. Kannan, who reiterates the submissions of original authority and su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ility on the goods which have been included under Rule 57Q after the amendment on 16-3-1995, he submits that the Larger Bench decision in the case Jawahar Mills reported in 1998 (108) E.L.T. 47 is in their favour and they are eligible for credit on these items relying upon the abovesaid decision. 5. We have considered the submissions and find that the Jawahar Mills decision of the Larger Bench - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... examined a copy of the declaration filed by the respondents under Rule 57T(1), dated 27-11-1995 received by AC s office on 28-11-1995 wherein spares falling under 8481.99, 8419.00, 8448.90 and shaft and compressors and their spares under 8501.90 have been declared along with their said goods. From the paper book filed, we find that there is no details available as to what were the goods covered b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of machinery parts which were covered under the said sub-heading. Since appellant is a manufacturer of cotton yarn and would be familiar with the subject goods to be only as parts of his machine and would be dealing with them as such and has from the inspection declaration is found to be declaring them as parts of said machine, which the Commissioner (Appeals) has also found in his order to be pa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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