9911796707
TMI Blog2003 (8) TMI 329X X X X Extracts X X X X X X X X Extracts X X X X ..... lants had received various consignments of inputs (components of motor vehicle parts viz. Shock Absorbers) under cover of Rule 52A invoices from M/s. Hydraulics Ltd., Chennai over the period January, 1996 to October, 2000 and that they had taken Modvat credit on those goods on the strength of the said invoices. Subsequently, it appears, the Department suspected undervaluation of those goods at the end of the input-supplier and accordingly booked a case against them. In the course of the Departmental proceedings against the input-supplier, the value of the inputs was enhanced and differential duty on that basis was paid by M/s. Hydraulics Ltd., Chennai. Thereafter, the aforesaid supplementary invoice dated 23-11-2000 was issued by M/s. Hydra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en. The Commissioner (Appeals) has denied the credit to the appellants by giving retrospective effect to the amendment to the Rule brought about by Notification No. 6/2001-C.E. (N.T.), dated 1-3-2001. The Counsel submits that this action of the lower appellate authority was unwarranted as the said amendment had no retrospective operation. The denial of the credit cannot be justified inasmuch as there is no dispute of the duty-paid nature of the inputs or of the factum of utilization of the goods in the process of manufacture of final product in the appellants factory. 3. The learned DR reiterates the findings recorded in the impugned order. He, further, submits that the payment of differential duty on the inputs was occasioned by the book ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he relevant amendment was brought about w.e.f. 1-3-2001 under Notification No. 6/2001-C.E. (N.T.). Before this amendment, the relevant Clause (i) of sub-rule (1) of Rule 57AE of the Central Excise Rules, 1944 read as under :- (i) a supplementary invoice issued by a manufacturer of inputs or capital goods under Rule 52A or 52AA or Rule 100E from his factory or from his depot or from the premises of the consignment agent of the said manufacturer or from any other premises from where the goods are sold by or on behalf of the aid manufacturer, in case additional amount of excise duties has been paid on finalization of provisional assessment or on account of cost escalation as provided for in accordance with normal commercial practice. The ..... X X X X Extracts X X X X X X X X Extracts X X X X
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