9911796707
TMI Blog2002 (2) TMI 948X X X X Extracts X X X X X X X X Extracts X X X X ..... er the erstwhile Modvat rules. 2. The Assistant Collector confirmed the demand of Rs. 42,991.74 under Section 11A read with Rule 57(I) of the Central Excise Act and the Rules, 1994 and imposed a penalty of Rs. 1000/- under Rule 173Q. 3. The Commissioner (Appeals) has come to the finding that the appellants had clearly admitted that MS angles were not an input for the manufacture of CI castings. When they clear CI castings as such, the said MS angles are not connected with the castings, neither it is an essential part of the casting. He therefore concluded that MS angles are not at all an input used in or in relation to the manufacture of CI castings as per their own admissions. As regards the plea that they are eligible for the benefit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the lower authorities that they had not provided a list of final products as required, since there was no 1:1 ratio, it was not called for and relied upon the decision in the case of Jain Industrial Society Ltd., - 1992 (60) E.L.T. 569 and submitted that the matter is barred by limitation, as RT 12 reports etc., were provided. (b) Learned DR for the Revenue on the other hand contested that the Modvat rules provided for use of the credit availed on invoices, only in relation to the final products declared. Since there was no declaration of boiler parts and also the MS angles cannot be used in the castings, the order of the lower authority should be confirmed and appeal dismissed. (c) From the show cause notice, we find that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... what was cleared were not a boiler part, but CI casting and had to be classified as boiler part because of the classification rules and no duty was chargeable once again since the castings did not loose their identity, has not been considered. (d) As regards the denial of credit on paints, varnishes, chromium inoculant and other items, once the above issue is decided there should be no doubt regarding eligibility of these items, if conclusion is arrived that MS angles were a part of castings. If such castings have been removed not in the generic name of CI castings but on specific name classification of the machinery part as they had assumed characteristics of parts after attachment of MS angle supports and etc, they infact remain ..... X X X X Extracts X X X X X X X X Extracts X X X X
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