TaxTMI 
TaxTMI 
2001 (1) TMI 453
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....pply Geared Motor on the ground that no declaration had been filed in respect of the said capital goods. In respect of Brass Tubes, both the authorities disallowed the Modvat credit on the ground that the credit was taken prior to installation of the capital goods in the assessee's factory. In the present appeal, the appellants have challenged the orders of the Assistant Commissioner and the Commissioner (Appeals). 2. I have heard both sides after examining the records. Ld. Advocate, Sh. Bipin Garg for the appellants submits that the appellants had, in fact, filed a declaration on 11-12-1995, wherein they had declared the capital goods (A.C. Supply Geared Motor) as "other engines and Motors". He has drawn my attention to a copy of the....
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....id, which clarified that the provisions of Notification 7/99-C.E. (N.T.) were applicable to all pending Modvat cases. The Larger Bench held that the Board's circular would also be applicable to proceedings arising before the departmental authorities pursuant to remand orders of the Tribunal. Ld. Advocate has, therefore, prayed for remanding the admissibility of Modvat credit on "A.C. Supply Geared Motor" to the Assistant Commissioner for fresh decision after due consideration of the appellant's declaration dated 11-12-1995 in the light of the Board's circular and the decision of the Larger Bench in Kamakhya Steels. 3. In respect of Modvat credit on Brass Tubes, ld. Counsel admits that the credit was taken prior to installation of the ....
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.... on Brass Tubes. 4. Ld. JDR, Sh. S.C. Pushkarna submits that the question of admissibility of Modvat credit on A.C. Supply Geared Motor could be remanded to the adjudicating authority by following the Larger Bench decision in Kamakhya Steels (supra). As regards the admissibility of Modvat credit on Brass Tubes, ld. DR submits that these Brass Tubes are squarely covered by the expression "Tubes and Pipes and fittings thereof used in the factory" contained sub-clause (g) of clause (1) of Explanation to sub-rule (1) of Rule 57Q and, therefore, the goods cannot attract the general provisions contained in sub-clause (d). He submits that a special provision should prevail over a general one. It is further submitted by ld. DR that there is n....
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....tmental authorities are continuation of the original proceedings and, therefore, would attract the Board's instructions contained in their circular. If the instant issue is remanded to the Assistant Commissioner, it would be a pending case before the Assistant Commissioner so as to attract the Board's circular and the Larger Bench decision. I am, therefore, inclined to remand the question of admissibility of Modvat credit on A.C. Supply Geared Motor to the jurisdictional Assistant Commissioner for a fresh decision, by having due regard to the provisions of sub-rule (13) of Rule 57T [inserted by Notification No. 7/99-C.E. (N.T.)] and also having regard to the aforescited Board's circular. 6. As regards the Brass Tubes, there is no disp....