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TMI Blog2002 (3) TMI 171X X X X Extracts X X X X X X X X Extracts X X X X ..... pany who had transported certain Capital Goods for A-1. The appeals are against a common order and are taken up for disposal by this common order. 3. The officers of the Preventive Unit of Davangere Division on gathering intelligence that the date of receipt of the impugned Capital Goods and spares in the factory of A1 declared under Rule 57T was not correct. They launched enquiries and a Notice was issued alleging that the date of delivery and receipt of the impugned goods had been altered in the records of A2 & A1, which were not brought to the notice of the department. 4. This altering prompted, on A1 desires of internal accounting was aimed for availing credit, ineligible on abetment by A2. Since the condonation of delay, in filing th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pares' imported from USA are the subject goods. Duty paid on them was availed as Credit under Capital Goods Modvat Rules. The goods were cleared on various dates from Customs. They got damaged on the way when being transported to the factory by road from the Customs Port. They were subject to warrantee/guarantee inspection, which was completed only on 1-12-98, and thereafter they were then required to be transferred to the 'Stores Department' of A1 for taking them into Account Books. (b) The goods were assessed under DEPB Scheme and CVD of Rs. 61,53,127/- with interest thereon was paid. The Bill of Entries are dated 10-8-98 and 2-9-98. The payment of duty of CVD with interest, in cash, was made only on 7-5-1999, since the earlier debits fr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Sub Service No. in the definition of Capital Goods as given in Explanation (1) of Rule 57Q 116 84.41 Other Machinery for making paper pulp, 1(d) paper or paper based including cutting machine of all levels. 117 8441.10 All goods of other parts 1(d) 118 8441.90 Parts 1(d) The impugned goods are 'Chip Mill Machinery and its spares'. The learned Commissioner has found that goods were not specifically declared, nor any details furnished and the declaration as made would not be as per Rule 57T, which mandates 'particulars of the Capital Goods' description of the final product, etc. We find Chapter Heading 84.41 of the CETA, 1985 covers all kinds of machinery for 'making paper pulp' and 8441.90 the parts thereof. The declarations th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... grounds that all details are not available in the declarations filed on 30-9-96 & 14-10-96, once the Assistant Commissioner is satisfied that duty has been paid and goods will be used or are being used for the intended purposes. (d) We find that credit is admissible. Rule 57U(1) prescribes for procedure for reversal of credit taken on account of error, omission or mis-construction, we find no such ingredients of Rule 57U(1) which can be involved, in the facts of this case, we cannot approve the reversal of credit under Rule 57U(3) as ordered. We find Rule 57U(4) only talks of disposal of goods on which credit was taken and failure to account for the same. This sub rule is not applicable in the facts of this case for ordering a reversal or ..... X X X X Extracts X X X X X X X X Extracts X X X X
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