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TMI Blog2012 (12) TMI 261X X X X Extracts X X X X X X X X Extracts X X X X ..... racies but in the facts and circumstances such inaccuracies are inevitable. Such inaccuracies could have been avoided if the lower authorities were willing to inspect the items and record their findings on use each item which was not done. If I remit this matter for de-novo consideration, going by past experience, the authorities below are most likely to keep writing about case laws without verifying actual use and waste the time of the Tribunal again on this matter involving a small amount. So such a course of action is not warranted. - E/2600/2009-SM(BR) - 587/2012-SM(BR)(PB) - Dated:- 2-4-2012 - Shri Mathew John, J. REPRESENTED BY : Shri Vikrant Kackaria, Advocate, for the Appellant. Shri B.L. Soni, AR, for the Respondent. [Order]. The appellants are manufacturers of sugar. During the period May 2000 they had taken Modvat credit on various items which were used for fabricating items like vacuum tank, syrup extraction receiver, stationary flange juice guard etc. and claimed Modvat credit on these items under Rule 57Q of the Central Excise Rules, 1944. The Revenue felt that on these items the appellants could not have taken Modvat credit for reasons like that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ating authority or the Commissioner (Appeals) has not carried out the instructions of the Tribunal to verify the use declared by the appellants for each and every item on which disputed Cenvat credit has been taken. Instead a few case laws have been discussed and some reasoning given. The reasoning given in the impugned order is as under :- I observe that in this case all the goods have been received after 1997 and as per the rule 57Q as existing after 1997, only those goods as are specified in the table to the rule would get credit as capital goods. The decisions quoted by the appellant have been given in the context of Rule 57Q as existing prior to March, 1997 and cannot be applied to decide cases relating to post 1997 period. Since the appellant has not provided any document such as catalogue etc. in the support of their claim that the goods are part/accessories of sugar mill machinery and from the relevant invoices also same cannot be ascertained, therefore the credit involved on such goods is not admissible. 3. The counsel for the appellant submits that the adjudicating authority or the first appellate authority was not willing to verify the declared use furnished by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cane for mealing No 56 MS Fabricated Mill Gear in Bed Plate 7308.90 Gearing base frame, use in Mill house. No 60 Reforted Ladder type Cable Trays, Accessories 7216.39 7213.39 Use in boiling house to erect vacuum filter for filtrate of Muddy juice. No 62 MS Foot Stainer 7308.90 Used in Mill house to erect vacuum filter. No 67 MS Fab. Adjustment of under cane leveller 7308.90 Used in Mill house to erect cane unloader No 71 Steel plates, channels, beams, angles 7308.90 Used in C.F. to erect C.F. Machine for purging Massecuites. No 72 M.S. Fab. Rolling Support 7308.90 Used in Boiling house to erect C.F. Machine for purging Massecuites. No 80 Under Feed Roller Pinion Guard 7308.10 Used in Mill house to cover of under feed roller pinion Yes 82 Gear Guard for Bagasse Carrier/Elevator 7308.90 Used in Mill house as Gearing Guard Yes 83 M.S. Fab. Gear Guard for Bagasse Carrier 8438.90 -Do- No ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se almost 12 years ago. I do not think that any purpose will be served by remitting the matter for de novo consideration. So the issue has to be decided on the basis of what is available on record. 10. The credits in dispute are on goods received in the factory prior to 1-4-2000. In the second round of adjudication the adjudicating authority had classified the goods into two groups and disallowed credit as under : - (i) Credits totalling to Rs. 119502.50 on items at S. Nos. 9, 10, 11, 13, 14, 23, 30, 31, 32, 35, 36, 38, 56, 60, 62, 67, 71, 80, 82, 83, 87, 100, 102 and 103 of the annexure-A to the Show Cause Notice were denied on the ground that these goods received were structural goods used to construct immovable property and materials falling under various headings in the Central Excise Tariff which were not covered by the definition of capital goods under Rule 57Q of Central Excise Rules, 1944. (ii) Credits totalling to Rs. 54,485/- on items at Sl. Nos. 12, 42, 57, 63, 66, 70, 78, 79 and 101 of Annexure-A to the Show Cause Notice were denied on the ground these goods did not appear to be spares, accessories or components of goods of Chapter 82, 84, 85 and 90 as spe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 08.90 Used in Bagasse Carrier To erect bagasse carrier to carry bagasse. No 32 Foundation Bolt 7318.10 Used in Mill house No 35 36 MS Fabricated Rake for bagasse carrier and structure 7308.90 Used in carrying Bagasse, Steel structure for Bagasse Carrier to erect it No 38 Stationary Flange Juice Guard pinion Bottom, Pixer Guard, bracket for P guard etc 7308.90 Structure for cane carrier to carry cane for mealing No 56 MS Fabricated Mill Gear in Bed Plate 7308.90 Gearing base frame, use in Mill house. No 60 Reforted Ladder type Cable Trays, Accessories 7216.39 7213.39 Use in boiling house to erect vacuum filter for filtrate of Muddy juice. No 62 MS Foot Stainer 7308.90 Used in Mill house to erect vacuum filter. No 67 MS Fab. Adjustment of under cane leveller 7308.90 Used in Mill house to erect cane unloader No 71 Steel plates, channels, beams, angles 7308.90 Used in C.F. to erect C.F. Machine for purging Massec ..... X X X X Extracts X X X X X X X X Extracts X X X X
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