2005 (8) TMI 264

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..... ement v. CCE - 2000 (125) E.L.T. 629 (T) and claims capital goods credit for fire extinguishers. Ld. JDR opposes this claim and reiterates the ground raised by the lower authorities for denying the above credit to the assessee. 2. After considering the submissions, I find that fire extinguishers falling under sub-heading 8424.80 of the CETA Schedule were specifically excluded from the category of Modvatable capital goods with effect from 1-3-97. Ld. Consultant has made an endeavour to overcome this bar by submitting that the fire extinguishers are to be treated as accessories of the cement manufacturing plant and therefore they should be held eligible for capital goods credit in terms of Sl. No. 5 in the Table annexed to Rule 57Q(1). It i .....

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..... will be of no aid to the appellants' case inasmuch as the period of dispute involved in the case of Maihar Cement is not discernible from the Tribunal's order cited by the Consultant. Modvat credit is not admissible to fire extinguishers in the present case. 3. The lower authorities have also denied Modvat credit to the assessee in respect of lubricating oil which was received in their factory in September 1998, on the ground that the credit had been taken on the basis of an inadmissible document viz. 'extra copy' of Invoice No. 400184, dated 31-8-98. The credit was disallowed on no other ground. Ld. Consultant has shown me the relevant invoice, which is pink in colour. On the top right hand corner of this document, the words "NOT FOR CEN .....

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..... Ld. Consultant submits that in respect of any Bill of Entry generated on the EDI system in the Chennai Commissionerate of Customs, the proper Modvatable document is the triplicate copy of the Bill of Entry. In respect of some other Commissionrates of Customs, where a third copy of Bill of Entry is not generated on the EDI system, the proper document for availment of credit of CVD is the duplicate copy of the Bill of Entry. This submission of the Consultant appears to be supported by the Board's Circular No. 157/68/95-CX, dated 17-11-1995, wherein it was noted that the Delhi Commissionerate did not generate triplicate copy of Bill of Entry on EDI system and hence Modvat credit of CVD could be taken on the basis of duplicate copy of the docu .....

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