9911796707
TMI Blog2005 (3) TMI 641X X X X Extracts X X X X X X X X Extracts X X X X ..... Order per : V.K. Agrawal, Member (T)]. In this Appeal filed by M/s. Venkatesh Beverages Ltd., the issue relates to the availment of Modvat credit of the Central Excise duty paid subsequently to the clearance of the goods on the strength of Certificate issued by Superintendent, Central Excise. 2. Shri A.R. Madhav Ram, learned Advocate, submitted that the Appellants manufacture fruit pulp an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... missioner under Order-in-Original No. 7/99, dated 3-1-2000, has allowed the amount of duty which on Appeal by the Department, the Commissioner (Appeals) has disallowed on the ground that during the relevant period obtaining a Certificate under Rule 57E of the Central Excise Rules, 1944 was necessary for the purpose of availing the Modvat credit if over and above the duty initially paid, further du ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s redetermined after including the royalty/trade mark usage fee in the assessable value of the concentrate and as such the duty pertains to the inputs only. 4. Countering the arguments, Ms. Charul Barnwal, learned Senior Departmental Representative, reiterated the findings as contained in the impugned order. 5. We have considered the submissions of both the sides. During the relevant period, R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uty was paid so the procedural defect gets regularized. There is also no force in the findings of the Commissioner (Appeals) that the Modvat credit is not available as royalty/trade mark are not physically visible inputs and are also not declared inputs for the purpose of availing Modvat credit under Rule 57A. The duty has not been paid by the supplier of the inputs on Royalty/trademark usage fee ..... X X X X Extracts X X X X X X X X Extracts X X X X
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