9911796707
TMI Blog2005 (1) TMI 483X X X X Extracts X X X X X X X X Extracts X X X X ..... for the Respondent. [Order per : S.S. Sekhon, Member (T)]. - Appellants an assessee under the Central Excise Act, 1944 are engaged in the manufacture of Tailor Made Fabrication item and are availing Modvat credit. In their premises they carry on the following processes - (i) Receipt of Raw material & inspection (ii) Bending (iii) Fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce alleging - (i) Contravention of Rule 57F(7), (8) & (9) by taking 10% amount debited under Rule 57F(6), without receiving the goods sent out on job work. (ii) Contravention Rule 57F(11) as they failed to recalculate the amount of actual credit attributable to the inputs/partial process input not received back. (iii) Credit utilised i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ises or that duty has not been discharged on that value. Therefore, there cannot be denial of input credit as availed by the appellants. (b) As regards the demands of reversal of credit, made, equivalent to the credit on inputs which have not been received back from the job work of Galvanisation work, less 10% debited, at the time of removal, the instruction issued on the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rly disallowance of Rs. 4,55,177/- for non-filing of Rule 57F(3), the same is a procedural infringement and does not call for denial of the credit. Since full duty has been discharged on the final products made from them & no misuse of inputs is established. (d) We also find a good case on limitation in favour of the assessee. (e) When no credits are bei ..... X X X X Extracts X X X X X X X X Extracts X X X X
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