TaxTMI 
TaxTMI 
1998 (6) TMI 179
X X X X Extracts X X X X
X X X X Extracts X X X X
....R, for the Respondent. [Order]. - Several issues relating to Modvat credit are involved in this appeal. These are dealt with seriatem below :- 1.1 Lower authorities have denied Modvat credit of duty paid on inputs to the extent of duty paid on `packing and forwarding charges' in relation to the inputs brought in by the appellants in their factory. Reason for disallowing Modvat credit....
X X X X Extracts X X X X
X X X X Extracts X X X X
....g the price/cost of packing and forwarding charges. Rule 57A envisages giving Modvat credit of duty paid on inputs received by a Modvat assessee for utilisation thereof in manufacture of finished/final excisable goods. Authorities below have no power to disallow part of duty paid on inputs as Modvat credit on the ground that such duty was not payable or was not a normal feature of the inputs. Furt....
X X X X Extracts X X X X
X X X X Extracts X X X X
....present name. Modvat credit is, therefore, admissible. 3.1 Modvat credit on a certain input has been disallowed on the ground that its brand name/commercial name `Unikleen II' has not been declared under Rule 57G. After having heard both sides, I observe that the `chemical name' and the tariff heading, as declared under Rule 57G, has not been disputed by the Revenue; so long as the tariff ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ered by the general definition in clause (a). Consequently, component parts of items covered under clause (a) would fall under clause (b) of the Explanation. Thus, spares or components of D.G. sets would be covered by clause (b) of the Explanation to Rule 57Q(1) as it then existed. Further, the benefit of Modvat credit cannot be denied because the declaration has been filed well within a period of....