9911796707
TMI Blog2005 (2) TMI 697X X X X Extracts X X X X X X X X Extracts X X X X ..... Respondent. [Order per : C. Satapathy, Member (T)]. Heard both sides. This is an appeal in pursuance of Board s review order against the Order-in-Original passed by the Commissioner. This appeal involves three major issues. Firstly, the Commissioner has allowed credit on capital goods, which are indirectly used in production of the finished goods. In view of the Apex Court decision in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the requirement of filing the declaration is substantial and not merely procedural as held by the Apex Court in the case of Eagle Flask Industries Ltd. v. CCE, Pune - 2004 (171) E.L.T. 296 (S.C.) and hence the credit needs to be denied for nonobservation of such condition. On the other hand, Shri V. Sridharan, learned Advocate for the respondents states that the case of Eagle Flask and the pres ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ys Ltd. v. CCE, Raipur - 2004 (60) RLT 767 (CESTAT-Del.) 8. Dholai Tea Company Pvt. Ltd. v. CCE, Shillong - 2002 (150) E.L.T. 513 (Tri.-Kol.) 9. CCE, Mangalore v. Mangalore Refinery Petrochemicals Ltd. - 2002 (150) E.L.T. 114 (Tri-Bang.) He also submits that since the respondents had submitted the declaration for the capital goods and only a few items were omitted from such declara ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dustries Ltd. v. CCE, Pune - 2004 (171) E.L.T. 296 (S.C.) which is in respect of grant of exemption cannot be applied to the present case. As such, we do not find any reason for interfering with the order passed by the Commissioner in this regard. We also note that the Commissioner, in any case, has penalized the appellants to the extent of Rs. 1 lakh for contravention of the rule and the requirem ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
