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TMI Blog2014 (3) TMI 239X X X X Extracts X X X X X X X X Extracts X X X X ..... acturers of Cement clinker falling under chapter heading No. 2502.10 of the Central Excise Tariff Act, 1985 and had been availing the facility of Modvat scheme under which they took credit of specified duty on capital goods under Rule 57Q of the erstwhile Central Excise Rules, 1944. It was alleged that the appellant had availed Modvat credit on certain capital goods, which do not fall within the purview of capital goods as defined under Rule 57Q of the Rules. Hence, a show cause notice dated 2.2.09 was issued covering period 7/98 to 9/98 for disallowance of credit of Rs.5,42,588/-. Similarly a show cause notice dated 18.5.99 was also issued covering period 01/99 to 03/99 for disallowance of credit Rs.7,63,912/-. (b) The corrigendum C. No. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tem of 843000, V-Belt & items of 8431 used in mines was disallowed on the grounds that the mines are outside the factory. (ii) Heat Tracer falling under Ch. 8516 is excluded from the definition of capital goods under Rule 57Q, hence credit is not allowable. As regards the disallowance of credit as discussed in Para 5.4, the facts were that the credit was availed on Roller Bearings transferred from appellant's Jhansi Unit. The reason for disallowance of credit was alleged to be 'Incomplete details in Invoice'. The invoice shows its transfer to self under Rule 57S(i)(ii) but does not show the assessable value. The assessee could not clarify the discrepancies; hence the credit to the extent of Rs. 1,47,519/- was disallowed. (e) Being aggrie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted by the appellate authority for denial of credit was that the invoices does not give the requisite particulars. However, the invoices stand issued by their sister unit who has giving all the details. The lower authorities have not accepted such certificate. 3. There is no dispute about the receipt of the goods by the appellants under the cover of invoices and on payment as regards payment of duty. 4. I have seen the invoices wherein the total duty paid by the supplier of the goods stand duly mentioned. On an objection raised by the department, an additional certificate stand given by their sister unit giving only details. The defects pointed out by the Revenue are rectifiable defects and stand rectified by the appellants, in which case ..... X X X X Extracts X X X X X X X X Extracts X X X X
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