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TMI Blog2017 (2) TMI 316X X X X Extracts X X X X X X X X Extracts X X X X ..... ent ORDER Per Ramesh Nair The fact of the case is that the appellant is engaged in the manufacture of Two/Three wheeled motor vehicles and parts thereof and IC engine falling under chapter heading 87 and 84 of the first schedule to the Central Excise Tariff Act, 1985. They availed modvat credit on imported horizontal cold chambers high pressure die casting press machine in September 1998 on the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t also taken support that the appellants have claimed the insurance towards the damaged parts as well as damage to the machines. The adjudicating authority confirmed the demand of modvat credit which was upheld by the Commissioner (Appeals). Therefore, the appellant is before me. 2. Shri M.P. Joshi, ld. counsel for the appellant submits that the appellant have paid entire duty on the machines as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ve Ltd. 1999 (113) ELT 841. 3. Shri Ashutosh Nath, ld. Asst. Commissioner (AR) appearing on behalf of the revenue reiterates the findings of the impugned order. 4. I have carefully considered the submissions made by both sides. The fact of the case is not under dispute that initially the appellant have imported capital goods i.e. machine for use in the manufacture of final product in the appella ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... products. For allowing the credit it is the primary condition that goods should be used in the factory of the manufacturer in or in relation to the manufacture of final product. It is undisputed that the parts which got damaged in the capital goods, the modvat credit proportionate to said damaged parts shall not be available to the appellant as the same were not used. As regards the decisio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... redit on that part of machine which was received in damaged condition and therefore not being used in the manufacture of final product. Therefore, the extended period is rightly invokable and accordingly the penalty and interest are justifiable." 6. As per the above finding, it is clear that there is suppression of fact on the part of the appellant therefore; demand is not hit by limitation. I do ..... X X X X Extracts X X X X X X X X Extracts X X X X
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