2000 (3) TMI 421

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.... Shri Deepak Kumar, SDR, for the Respondents. [Order per : J.H. Joglekar, Member (T)]. - The facts leading to the present application are as follows : 2. A show cause notice was issued to M/s. Nestle India Ltd. in relation to the utilisation of Modvat credit on capital goods acquired by them. The disputed goods were enumerated in annexures to the show cause notice. Annexures "A & C"....

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....f the declaration filed by the assessee for all the items mentioned in the annexure B to the show cause notice. Declaration is filed for the complete systems in respect of certain items viz. Refrigration plant, Industrial genuine personal computer, D.G. System and power distribution system. Since the declaration is filed by the assessee, I proceed with the respective declaration and admissibility ....

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....sioner was satisfied about the declaration having been made, he was not within his rights to proceed to examine the eligibility of the goods mentioned in annexure 'B'. On this ground relief was sought. The Commissioner (Appeals) in his order did not consider this submission at all. He held that in examining the eligibility of capital goods under Rule 57Q, what needs to be ascertained is the actual....

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.... to notice to justify the eligibility thereof under Rule 57Q. In proceeding to examine the eligibility the Assistant Commissioner clearly transgressed beyond the Jurisdiction. In such a situation the citation made by the Counsel of Tribunal's Judgment in the case of Scientific Compounds & Processes Pvt. Ltd. v. CCE Bangalore - [1998 (102) E.L.T. 609 (Tribunal)] and Godrej Soaps Ltd. v. Commissione....