9911796707
TMI Blog2004 (1) TMI 603X X X X Extracts X X X X X X X X Extracts X X X X ..... Lighting System bulbs (GLS bulbs) of value less than Rs. 10/- besides manufacturing fluorescent and Halogen lamps; that GSL bulb value at Rs. 10/- were wholly exempted from payment of duty during the period prior to 1-3-97; that they were availing the Modvat credit of duty paid on inputs used in the manufacture of dutiable lamps; that in respect of inputs, which were exclusively used in the manufacture of exempted GLS bulbs, they had not taken any Modvat credit; that prior to 1-9-96 on the inputs which were used in the manufacture of dutiable lamps as well as exempted bulbs, they were taking Modvat credit on the entire quantity of inputs and were reversing the Modvat credit equivalent to the duty paid on the quantity of such common inputs u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s this plea was never raised by them before the Adjudicating Authority that the entire amount of Rs. 10.5 lakh was not reversible, they can not raise any such plea before the Tribunal. He also mentioned that no documentary evidence has been brought on record to show that the entire credit of Rs. 10.5 lakhs is not reversible. 4. After going through the statement of both the sides, we find substantial force in the submissions made by the Learned Senior Departmental Representative. It has been contended by the appellants that they had reversed on their own Rs. 10.5 lakhs which has been accepted by the Commissioner under the impugned order. They have not taken any plea before the Adjudicating Authority that an amount less than Rs. 10.5 lakhs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed Senior Departmental Representative countered by submitting that the appellants have to satisfy the duty paid nature of the inputs before taking the Modvat credit under the provisions of Rule 57H; that as the invoices submitted by them did not relate to the inputs, the Commissioner has rightly disallowed the Modvat credit to the appellants. 7. There is a force in the submissions of the learned Advocate that the inputs received by them, were duty paid and an opportunity should have been given to them for furnishing the necessary invoices in support of their contention that the inputs lying in stock as well as contained in the GLS bulb, were duty paid. We, therefore, remand this aspect to the jurisdictional Adjudicating Authority for veri ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
