9911796707
TMI Blog2002 (2) TMI 1145X X X X Extracts X X X X X X X X Extracts X X X X ..... amined the records. The appeal is against denial, by the Commissioner of Central Excise, of Modvat credit of Rs. 5,34,372/- taken by the appellants during the period May, 1994 to July, 1997 on certain goods treated by them to be capital goods under Rule 57Q, and against imposition of a penalty of Rs. 50,000/- on them. The present application prays for waiver of pre-deposit of these amounts and for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... were undisputedly used within the factory premises for handling raw materials. A credit of about Rs. 2 lakhs was taken on Tyres of certain material handling equipment used within the factory premises for the said purpose. The credit taken on structural support to ESP hopper was about Rs. 82,000/-. This item was also used within the factory as a support to the hopper which was undisputedly a part ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng the items under Rule 57T. The DR, therefore, opposes the present application. 4. Examined the submissions. It has been contended by the Counsel that the Truck Loading Machine was used in the manufacture of cement. The item was used as a material handling equipment. This contention has been sought to be rebutted by the DR by submitting that the machine was used after the RG-1 stage of manu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (T)], I am of the prima facie view that the credit on Tyres has been correctly denied. Having regard to the total position already noted, I direct the applicants to deposit an amount of Rs. 2 lakhs under Section 35F and report compliance on 19-4-2002. In the event of due compliance, there shall be waiver of pre-deposit and stay of recovery in respect of the balance amount of duty as well as the pe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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