9911796707
TMI Blog2008 (2) TMI 711X X X X Extracts X X X X X X X X Extracts X X X X ..... for various periods prior to 1-3-1997. In adjudication of the first five show-cause notices, the original authority granted partial reliefs to the assessee. In respect of the sixth one, the original authority confirmed the entire demand. In respect of the remaining show-cause notices, full relief was given to the assessee. This factual situation is summarized below :- S. No. SCN No. and date Amount Total duty demanded by original authority 1. OC No. 229/95 dated 22-2-1995 3,48,995.00 1,99,891.00 2. OC No. 854/95 dated 21-7-95 34,124.75 10,397.25 3. OC No. 1898/95 dated 24-1-96 3,68,868.56 46,438.00 4. OC No. 87/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e show-cause notices at S. Nos. 6 to 8 above. Hence the present appeals. 2. In these appeals, the question to be considered is whether Modvat credits of Rs. 9,27,776/-, Rs. 15,102/- and Rs. 65,838/- were rightly allowed to the respondents. According to the appellant, credit of Rs. 9,27,776/- was not liable to be allowed to the assessee as they had not filed the requisite declaration under Rule 57T. As against this, it is the case of the assessee, reiterated today by their counsel, that a declaration under Rule 57G had actually been filed and that the benefit of Modvat credit cannot be denied on the ground that the declaration was not filed under Rule 57T. After considering these submissions, I have got to reject the plea of the Revenue as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... machinery, heading or sub-heading Nos. 84.15, 84.18, 84.22.10, 84.24, 84.29 to 84.37, 84.40, 84.50, 84.52, 84.69 to 84.73, 84.76, 84.78, expansion valves and solenoid valves falling under sub-heading No. 8481.10 of a kind used for refrigerating and air-conditioning appliances and machinery) . None of the Tariff entries in question has been shown to be in the bracketed category. Therefore the capital goods falling under these entries are very much within the ambit of all goods falling under Chapter 84 , which are eligible for capital goods credit under Rule 57Q(1) as this rule stood as amended by Notification No. 14/96-C.E. (N.T.) ibid. In this connection, it is noted that the period of dispute relating to the credits of Rs. 15,102/- and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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