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TMI Blog2017 (6) TMI 467X X X X Extracts X X X X X X X X Extracts X X X X ..... y instead of duplicate copy for transfer ‘as transporter’ are not tenable - there is no contumacious conduct or suppression of fact on the part of appellant. Credit allowed - appeal allowed - decided in favor of appellant. - E/2249/2007-EX[DB] - A/70477/2017-EX[DB] - Dated:- 11-5-2017 - Mr. Anil Choudhary, Member (Judicial) And Mr. Anil G. Shakkarwar, Member (Technical) Shri Atul Gupta, Advocate for the Appellant (s) Shri Pawan Kumar Singh, Supdt. (A.R.) for the Department (s) ORDER Per: Mr. Anil Choudhary The issue in this appeal filed by the appellant, who is a manufacturer of Sheet Glass and Float Glass, is whether they are entitled to Cenvat Credit on certain capital goods acquired by them during the peri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Cenvat claim. Being aggrieved, the appellant is before this Tribunal. 5. The learned counsel for the appellant, Mr. Atul Gupta, have stated that so far the amount of ₹ 16,43,610/- is concerned, it is regarding credit taken on Tin Ingots, which are used in Float Glass plant for manufacture of Float Glass. The credit was denied on the ground that float glass unit was not in existence. However, this issue is covered by the precedent order of this Tribunal in their own case, being Final Order No.70763-70764/2016 dated 29.08.2016, wherein Cenvat Credit for the period May 1995 and June 1995 was disallowed amounting to ₹ 91,66,380/- vide show cause notice dated 28.11.1995 and vide another show cause notice for the period July to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed for the reason that original invoice was not produced. It was noticed by the court below that the appellants have imported these goods under Bill of Entry Nos.909623 dated 06.02.1995 and No. 918708 dated 08.03.1996. The Ld. Commissioner (Appeals) observed that as these items were meant for manufacture of Float Glass, the production of which had not started, therefore, the credit was not admissible to them. Under the facts and circumstances, on considering the rival submissions, we find that credit have been denied on flimsy ground for want of original invoice, wherein the fact of paying of duty would have been easily verified from the customs authorities of the respective port at which the goods were imported. Further, we find that the l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under the category of inputs . Thus, the denial of credit is confined to the reason of filing declaration of the said item U/r 57T of the Rules, 1944 when the declaration was required to be filed Rule 57G 2 Grinding wheel, Belt Switch Hydro Skid, Sensor Skid, Support mechanized hydroview serial, (Rs.1,68,304) Grinding wheel is used in refractory bricks cutting machine, which is used for making glass furnace. Belt Switch is used for the purpose of mixture batch belt, conveyor upto the furnace bunker so that batch may arrive within time limit. Hydroskid sensor is used to detect and control the moisture of mixed batch in batch house which are going into the furnace for manufacture of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of forklift. 7. The learned counsel for the appellant have urged that eligible Cenvat Credit cannot be denied for mere procedural lapse being delayed filing or non-filing of declaration under Rule 57T. The learned counsel relies on the ruling of this Tribunal in the case of Commissioner Vs. Kothari Sugar and Chemicals Ltd. 2001 (136) E.L.T. 1071(Tri-Mad.), wherein Cenvat credit was taken in respect of accessories of the condensor span, which is major machinery in sugar plant used for pumping cooled water to the condenser without which the machinery cannot function, under the facts that the Modvat invoices showed the name of the consignee, wherein the name of the assessee was properly mentioned and there being no allega ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... goods have been used or intended to be used as contemplated in the Modvat Rules. If the assessee's invoice contains details, 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 under the Modvat Rules, the Assistant Commissioner having jurisdiction, is to allow the credit of duty so paid. Further providing that show-cause-notices should not be issued without making proper enquiries. 8. So far the amount of ₹ 8,670/- + ₹ 1,17,254/- is concerned. The learned counsel for the appellant does not press for this, in absence of details. 9. Having considered the rival contentions, we hold that unde ..... X X X X Extracts X X X X X X X X Extracts X X X X
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