9911796707
TMI Blog2006 (10) TMI 343X X X X Extracts X X X X X X X X Extracts X X X X ..... Reddy, the learned JDR, for the Revenue. 3. The learned Consultant stated that the issues in this appeal relate to denial of Modvat credit by the Commissioner (Appeals) in the impugned order, due to the following reasons:- (i) Modvat credit of Rs. 32,247/- has been denied on the ground that no declaration has been filed before the receipt of the goods under Rule 57-T of Central Excise Rules. It has been held that the delay in filing declaration under 57-T is not condonable. (ii) Modvat credit amounting to Rs. 2,69,146/- in respect of Cadmach Automatic Ultrasonic Ampoule Washing Machine and Ingersoll-Rand Air Compressors has been denied for the reason that the classification sub-headings 8422.10 and 8414.18 shown in the Invoice ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s with the Central Excise Authorities incharge of manufacture of inputs and the authorities in the jurisdiction of the recipient cannot alter the classification:- (i) TELCO v. CCE, Jamshedpur - 2001 (136) E.L.T. 305 (Tri.-Kolkata) (ii) CCE, Bhubaneswar-II v. Sarvesh Refractories (P) Ltd - 2002 (139) E.L.T. 431 (Tri.-Kolkata) 4.1 As regards the delay in filing the declaration under Rule 57Q, the learned JDR relied on the decision of the Tribunal in Western Bio-Systems Ltd. v. CCE, Pune-I - 2002 (149) E.L.T. 386 (Tri.-Mumbai) wherein it is held that the mandatory requirement of law when it is not complied with, the Assistant Commissioner has no power to condone the same. 5. We have gone through the records of the case carefull ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is is only a decision based on correction of a clerical error. Therefore, the case-laws cited by the learned JDR cannot be made applicable. In these circumstances, we find that the decision of the original authority in allowing the credit is proper. The Commissioner (Appeals) was not correct in setting aside the decision of the original authority. Hence, we allow the Modvat credit on the above machine. 5.2 As regards the Ingersoll-Rand Air compressor, the original authority, after satisfying that the compressor is being used in fluid driers for drying drug intermediates and not for refrigeration and air-conditioning machine (excluded category), has allowed the modvat. We do not find anything wrong in this decision. 6. In fine, the appel ..... X X X X Extracts X X X X X X X X Extracts X X X X
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