9911796707
TMI Blog2007 (11) TMI 188X X X X Extracts X X X X X X X X Extracts X X X X ..... No.131 of 2005 dated 24.1.2005 made by the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, Chennai. 2. The question of law formulated for entertainment of the appeal are as follows: "1. Whether the credit of duty on capital goods can be allowed when the respondents have not filed statutory declarations which is a mandatory provisions under Rule 57T(1) of CER 1944? 2. Whether credit of duty on capital goods can be allowed when the respondents have not intimated about the date of receipt of capital goods into the factory which is a mandatory provisions under Rule 57T(2) of CER 1944? 3. Whether the Hon'ble Tribunal is right in holding that the Revenue has no case that any of the substantive conditions for capital ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2/- (Rs.14,43,365 + Rs.1,02,997) under Rule 57U and imposed penalty in a sum of Rs.3 lakhs under Rule 173Q(i)(bb). Aggrieved by the order of the Assistant Commissioner, the respondent filed a statutory appeal before the Commissioner (Appeals), who by his order dated 16.3.2000 allowed the credit of Rs.1,02,997/- for which statutory declaration was filed late but before condonable time limit of three months and confirmed the remaining part of the order of the Assistant Commissioner. The respondent carried the matter on further appeal before the Customs, Excise and Service Tax appellate Tribunal, which by its order dated 24.1.2005 set aside the order of the Commissioner (Appeals) impugned therein by allowing the appeal. The correctness of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... levant modvat declarations under Rule 57T were filed beyond the prescribed period of three months. The Tribunal has also recorded a finding to the effect that no other reason has been cited for denial of the credit. Thus, the final fact finding authority has recorded a finding to the effect that the capital goods credit was disallowed to the assessee on the ground that the relevant modvat declaration under Rule 57T was filed beyond the period prescribed. The Tribunal has taken note of the amendment notification No.7 of 1999 C.E.(N.T) dated 9.2.1999, which amended Rules providing that Modvat credit should not be disallowed for procedural lapses like declaration having not been filed in time, all particulars having not been stated in duty pay ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stant Commissioner shall record the reasons for not denying the credit so in each case." (b) in rule 57T, after sub-rule (12), the following sub-rule shall be inserted, namely: (13) Credit under sub-rule (6) shall not be denied on the grounds that - (i) any of the documents specified under sub-rule (3) of rule 57G does not contain all the particulars required to be contained therein under these rules, if such document contains details of payment of duty, description of the capital goods, assessable value, name and address of the factory or warehouse; (ii) the declaration filed under sub-rule (1) does not contain all the details required to be contained therein or the manufacturer fails to comply with any other requirements under su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ommissioner, before issuing Show Cause Notice for wrong availment of Modvat Credit by the assessee on any procedural grounds, shall conduct enquiries with regard to duty paid nature of the goods at the suppliers and, ensure that necessary information as mentioned in the Notification are available on the invoice and satisfies himself whether the goods have been used or are intended to be used as contemplated in the Modvat Rules. In case the assessee's invoice contains the details viz., description of the goods, assessable value, name and address of the factory or warehouse where the goods are to be received, and if the assessee has filed a declaration as contemplated in the Modvat rules, the Assistant Commissioner having jurisdiction over th ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
