9911796707
TMI Blog2001 (11) TMI 854X X X X Extracts X X X X X X X X Extracts X X X X ..... nts are engaged in the manufacture of Sugar and Molasses falling under Headings 17.01 and 17.03 respectively. They have been denied the Modvat credit totally amounting to Rs. 7,21,244/- on different grounds apart from imposition of a penalty of Rs. one lakh by the Assistant Commissioner of Central Excise, Muzaffarnagar vide his order dated 17-8-97. The period relating to the availment of this Modv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... regard it is observed that the availability of the Modvat credit on the capital goods now stands amply clarified by the following decisions : (a) CCE, Coimbatore v. Jawahar Mills Ltd. and others - 2001 (132) E.L.T. 3 (S.C.) (b) Siv Industries v. CCE, Coimbatore - 2001 (129) E.L.T. 48 (Madras) (c) CCE, Indore v. Surya Roshni Ltd. - 2001 (128) E.L.T. 293 (Tribunal -LB). 2. It i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ), dated 9-2-99. In terms of this notification the rules are amended to the effect inter alia that even if the declaration filed under the relevant provisions of rule does not contain all the details required to be contained therein or the manufacturer fails to comply with other requirements of this rule, the credit shall not be denied on such grounds. Accordingly the Tribunal in the cited decisio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the ratio of decision of the Larger Bench of CEGAT in case of CCE, New Delhi v. Avis Electronics reported in 2000 (117) E.L.T. 571 (Tribunal). The appeal of the party for this amount is rejected. 5. The Modvat credit of Rs. 11,818/- is denied in respect of the invoice issued by M/s. Key dee Engineers on the ground that the duplicate copy of the invoice is not produced. The learned Counsel for t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e unit of the appellant is actually located. Admittedly the appellants have no unit at Muzaffarpur. This appears to be a typographical/clerical mistake and therefore, the Modvat credit on this ground cannot be denied. The appeal of the party for this amount is allowed. 8. As per the detailed discussion above, since all the infractions committed by the appellants are only of technical nature and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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