1996 (4) TMI 240

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... inputs should be taken only if such inputs, at the time of their receipt in the factory were accompanied by a gate pass, AR 1, and Bill of Entry or any other documents as prescribed by the Central Board of Excise & Customs, evidencing the payment of duty on such inputs. A Manufacturer could avail Modvat on any one of the following documents accepted as proof of payment of excise duty on inputs. (1) GP 1 in original (2) AR 1 (3) Bill of Entry (4) Endorsed Gate pass (5) Endorsed Bill of Entry (6) Subsidiary gate pass or Subsidiary Certificate issued against Bill of Entry and (7) Certificates issued by Public Sector Corporation such as SAIL or IPCL etc. In the case of imported goods, if the sales are made on `High Sea' basis credit coul....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Importer ought to have applied for a subsidiary certificate from the competent authority in order to enable the manufacturer to avail Modvat credit. In this case this has not  been done. Therefore I dis-allow  credit of Rs. 45,393/- under Rule 57-I read with Rule 57G(ii) of Central Excise Rules, 1944. The credit erroneously availed shall be reversed with in 10 days from the date of receipt of this order by a suitable debit entry in RG 23A Pt. II account and if sufficient credit balance does not exist in the RG 23A Pt. II, it shall be made good in PLA. 3.  The learned CCE (Appeals) has held as under in the impugned order : "The short point for consideration is whether the appellant is eligible for the credit of duty pai....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t if otherwise found eligible (See S.B.S. Organics v. Collector of Central Excise reported in 1990 (45) E.L.T. 70 and M/s. Sardar Aluminium Factory v. Collector of Central Excise, Delhi reported in 1994 (1) RLT 209. In the case of Finolex Cables Ltd. v. Collector of Central Excise 1993 (65) E.L.T. 60 and also in Konica Video Colour Division v. Collector of Central Excise - 1991 (54) E.L.T. 458 it was held that Modvat Credit is permissible even with the duty paid document accompanying the inputs are not in favour of the assessee. The only fact relevant is that it should have been charged with to duty at appropriate rate. In the instant case the appellants had taken Modvat Credit of additional duty of customs paid on consignments of copper wi....