1998 (5) TMI 167

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....i S.N. Ghosh, JDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. -  The appellants are engaged in the manufacture of electric fans and availing the benefit of small-scale Notification No. 175/86-C.E., dated 1-3-1986. 2. The appellants during the relevant period bought the Regulators from the various small-scale manufacturers who cleared the same on payment of con....

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.... the same on payment of duty equivalent to the quantum of credit availed by them on these Regulators in terms of the provisions of Rule 57F(1)(ii) (proviso). 3. On adjudication, the Commissioner of Central Excise, Calcutta-I held that since the Regulators are not used in or in relation to the electric ceiling fans, they cannot be considered as inputs and entitled to the Modvat credit in th....

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....put for an Electric Fan. 6. As regards the limitation, he submits that in the case of Jalan Containers Mfg. Corpn. v. C.C. Ex., Chandigarh reported in 1996 (84) E.L.T. 64 (Tribunal), the majority opinion was that even in the absence of limitation period in the unamended Rule 57-I, the limitation as provided under Section 11A would apply. As such demand being beyond the period of six months....