9911796707
TMI Blog2004 (8) TMI 302X X X X Extracts X X X X X X X X Extracts X X X X ..... ination [ 1998 (5) TMI 418 - ITAT NEW DELHI] has also held that Gravure printing cylinders captively used by assessee for printing laminated plastic film are intermediate product. It has been held that same product may be final product in respect of particular goods but may be intermediate goods in respect of other goods. Therefore, it upheld the assessee's contention that Modvat credit taken on the inputs used in the manufacture of G.P. Cylinders will be admissible in terms of Rule 57D(2) of Central Excise Rules, 1944. In the case of M. Tex Another v. CCE,[ 2000 (1) TMI 128 - CEGAT, NEW DELHI] the processed fabrics were received by job worker for heat setting and stentering under Rule 57F(4) and returned after processing. It was held t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re taken up together for disposal as per law. Appeal No. E/35 36/2002 arises from Order-in-Appeal No. 213/2001, dtd. 2-11-2001 passed by the Commissioner (Appeals) who has held that the appeals are premature as the appeals have been filed against the certificate given by the Range Superintendent restricting the credit to 95% of the duty actually paid. The Commissioner (Appeals) has advised the assessee to take up the matter with the Jurisdictional Assistant Commissioner/Deputy Commissioner who will consider the submissions made by the appellants and pass appropriate order after hearing the appellants. 2. Ld. Counsel submits that subsequent proceedings were issued which are subject matter of E/58 to 60/2002 and hence he submits that E/35 36/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed under Rule 57F have been provided and also permission had been extended by the Assistant Commissioner; (f) Movement of the material was under the cover of Rule 57F(4) Challans and correspondingly, the job workers were also maintaining proper records for this purpose; (g) Satisfactory accounting has been rendered; (ii) There is no dispute that between the inputs and the ultimate final product - batteries, the intermediate stage in the course of manufacture is carbon electrodes. It should, therefore, be construed as input processed but it is partially processed in view of the fact that the final product has not emerged out of such process. Instead of constructing the scheme of things in this manner, the Deputy Commissioner has construed th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re prescribed ensured total accounting of the entire material. (v) The duty required to be paid by the appellants on the carbon electrodes would be available as credit to the job worker. The entire amount would be utilized by the job worker for paying duty on the carbon electrodes at the point of return to the appellants. The appellants would be entitled to take the entire amount as credit on receipt of such electrodes from the job worker. Thus, there is no revenue gain in the entire process except that the appellants and the job worker are called upon to pay duty at every stage and take credit of the duty so paid. This requirement without any revenue benefit to the exchequer is nothing but hyper technical objection defeating the very objec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sent to the job worker under Rule 57F(4) for further processing and it cannot be considered as a final product. He relied on the ratio of the following judgments: - (i) CCE v. Gajra Gears Ltd. [2003 (152) E.L.T. 367] (ii) Tega India Ltd. v. CCE [1999 (112) E.L.T. 1061] (iii) CCE v. Flex Lamination [1998 (102) E.L.T. 574] (iv) M. Tex another v. CCE, Jaipur [2001 (136) E.L.T. 73 (T) = 2000 (39) RLT 1091] (v) CCE, Jaipur v. Tirupati Fabrics Inds. Ltd. [2001 (46) RLT 8] (vi) CCE, Bangalore v. BPL Sanyo Utilities Appliances [2004 (177) E.L.T. 722 (Tribunal) = 2004 (62) RLT 293] (vii) BPL Ltd. v. CCE, Bangalore [F. No. 761/2004, dtd. 8-4-2004] (viii) ITW Signode v. CCE [F. No. 1391/2004, dtd. 17-8-2004 - 2005 (179) E.L.T. 120 (Tribunal)] 8. Ld. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is also sold or cleared by the appellants on payment of duty, has been held to be not sustainable in the light of Rule 57F(4) of Central Excise Rules. The Tribunal in the case of CCE v. Flex Lamination (supra) has also held that Gravure printing cylinders captively used by assessee for printing laminated plastic film are intermediate product. It has been held that same product may be final product in respect of particular goods but may be intermediate goods in respect of other goods. Therefore, it upheld the assessee's contention that Modvat credit taken on the inputs used in the manufacture of G.P. Cylinders will be admissible in terms of Rule 57D(2) of Central Excise Rules, 1944. In the case of M. Tex Another v. CCE, Jaipur (supra) th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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