9911796707
TMI Blog2005 (1) TMI 724X X X X Extracts X X X X X X X X Extracts X X X X ..... essees. The Show Cause Notice dated 4.6.1996 alleged that M/s. India Cements Ltd. (ICL in short) holding Registration No. 1/92 (Cement) were the manufactures of cement falling under Chapter Heading No. 2502.29. Consequent on introduction of modvat credit on capital goods, they started filing declarations as required under Rule 57T of CE Rules. The Superintendent, while assessing RT 12s for the mon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he assessee's contention that they were eligible to avail the modvat credit in respect of such capital goods installed in the assessee viz. ICL's factory. He also upheld the contention that the demands were barred by time as all the details had been declared in the RT-12s and the credit had been taken simultaneously and given to the assessee. Therefore, he held that the demands issued by t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion from duty paid engine and generator by virtue of Notification No. 56/95 dated 16.3.2005. The Commissioner also found from the records supplied by WDIL that the invoices evidenced payment of duty which was collected in the matter by WDIL and as they had not retained the duty with them, therefore, the question of attracting Section 11D does not arise. He also held that he had no territorial juri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... als. The Tribunal held that Chemplast Sanmar Ltd. had not suppressed any facts with an intention to evade duty since they had filed all the declarations. The Tribunal upheld the contention on the availment of modvat credit in respect of the same goods as involved in the present appeal. The disallowance of modvat credit and imposition of penalty was set aside. The proceedings against M/s. WDIL was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ready set aside the order of the Commissioner in the case of Chemplast Sanmar Ltd. and Anr. (supra) by following the earlier judgments of the Tribunal rendered in the case of Gujarat Ambuja Cements Ltd. (supra). The Tribunal also has upheld the utilization of modvat credit in respect of the same goods in the case of Vasavadatta Cement v. CCE, Belgaum (supra) by following the earlier ruling of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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