9911796707
TMI Blog1994 (3) TMI 403X X X X Extracts X X X X X X X X Extracts X X X X ..... copying Machines as they were imported and supplied under separate invoices and therefore, were in the nature of consumables and hence not includible in the assessable value of the finished product namely Photocopying machines. Vide order dated 20th October, 1987, the Assistant Collector held that the above-mentioned items are parts of Photo-copying machines and are to be included in the value of the Photo-copying machines. This order was confirmed by the Collector (Appeals) by order dated 4-3-1987. On the introduction of the Modvat Scheme in March, 1986, the appellants filed a declaration containing details of inputs and final products on 10-3-1986. At that point of time, there was no proforma prescribed for the Modvat declaration. 3. In ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tant Collector holding that the goods were actually received by the appellants well beyond one year from 20th December, 1986 i.e. the date on which the appellants filed the Modvat declaration and started maintaining RG 23A register in respect of the disputed items only from 28-1-1988 onwards. Hence this appeal. 6. Shri V. Sridharan, learned Counsel contends that the appellants had already filed a declaration in March 1986. Even if it is construed that the declaration had been filed only on 20-12-1986, still none of the requirements of Rule 57G have been contravened as the inputs had been received prior to filing of the declaration and credit was availed of only subsequently. He relies upon the decision of this Tribunal in the case of Keral ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at in a situation such as the one covered by this appeal, Modvat credit is available. 7. Shri V.C. Bhartiya, learned DR submits that Rule 57G and Rule 57H have to be read together and not independently of each other and the case has to be viewed in the context of the entire Modvat scheme which provided that filing of declaration, utilisation of inputs in the manufacture of final products and subsequent availment of credit and not for availment of Modvat credit on inputs used in final products that have been cleared even prior to the filing of the declaration under Rule 57G. He further submits that the appellants have suo motu availed of credit which is in the nature of refund beyond the period of 6 months from the date of declaration and t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Central Excise authorities. We are told that the petitioners had paid excise duty on the compressors fitted in the air conditioners. This fact has not been disputed by Shri Desai. Shri Desai, however, stated that if the petitioners wanted to take credit for the excise duty paid on the compressors, they would have to follow a particular procedure prescribed under the Act and Rules which they admittedly did not follow. In our opinion, this submission of Shri Desai does not hold water. The case of the petitioners has all along been that they were not engaged in the manufacture of air conditioners and therefore, no Excise duty fine or penalty was payable by them for the contravention of the provisions of the Act and the Rules. Moreover, it ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6) E.L.T. 791 gineering Ltd. - (Tribunal) wherein it has been held that credit cannot be denied when goods lying in stock were eligible for Modvat and credit was availed of only after filing of the declaration even if the prior permission for availing Modvat credit had not been obtained. In the circumstances of this case, all that remains to be seen is whether the availment of credit in January 1988, is barred by limitation. As we have earlier observed, the duty on Selenium drums was paid subsequent to March 1987 and credit was availed in January 1988 therefore, appears to have been taken within a reasonable period of time. In the case of Collector of Central Excise v. Premier Cable Co. Ltd. - 1991 (56) E.L.T. 853 (Tri.) the Tribunal has he ..... X X X X Extracts X X X X X X X X Extracts X X X X
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