1999 (6) TMI 122

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he same is not demandable. (c) An amount of Rs. 6318.00 is confirmed and demandable under Rule 57G. (d) Out of the total credit of Rs. 1430/- party has irregularly availed credit of Rs. 159/- and Rs. 417/- totalling Rs. 636/-. Thus I confirm the demand of Rs. 636/- against the party. The above demands are confirmed under Rule 57U of CER, 1944. I also impose a penalty of Rs. 1500/- on M/s. Threads India Ltd., Kampur Dehat under Rule 173Q of CER, 1944". 2. On appeal, ld. Commissioner (Appeals) held as under : "I have examined the case carefully, I find that the adjudicating authority has disallowed the credit on the ground that the appellants had not filed declaration of the impugned goods. In this regard the appellants h....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....mitted that they had described in their declaration of the goods as electric motors classifiable under Chapter heading 85.01; that electric motors classifiable under Chapter Heading 85.01 are capital goods; that electric motors are correctly classifiable under Chapter Heading 85.01 and not under Chapter Heading 8448.90; that they have purchased these electric motors from M/s. Lohia Starlinger Ltd.; that they were not answerable if the manufacturer of the inputs had classified them under Chapter Heading 84.48; that misdeclaration by the manufacturer cannot be the basis for denying Modvat credit; that the appellants had made declaration and filed the same; that receipt of the electric motors from the suppliers is not disputed; that distance p....