2003 (1) TMI 582

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....cko George, Advocate, for the Respondent. [Order per : C.N.B. Nair, Member (T)]. -  This appeal filed by CCE, Cochin seeks the setting aside of Order-in-Appeal No. 29/2000-C.E. dated 27-6-2000 of the Commissioner (Appeals), Cochin and Restoration of the Order-in-Original No. 111/97 dated 30-5-97 by the Assistant Commissioner of Central Excise, Muvattupuzha. Under the impugned order the ....

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....dit of duty paid on capital goods was not entitled to total exemption but was liable to pay duty at the rate of 10%. This objection was up held in adjudication by the Assistant Commissioner and the duty demand of Rs. 3 Lakhs was confirmed. The assessee moved Commissioner (Appeal) against the adjudication order. They contended that during the relevant year 1996-97 they had not availed themselves of....

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....nction between availing of Modvat credit and utilizing it. Finally they also agreed to forgo the outstanding credit balance of Rs. 1,838/-. The impugned order-in-appeal was passed by the Commissioner on this appeal. The Commissioner noted that the provision fixing 10% duty upon availing credit on capital goods under Rule 57Q was deleted from Notification No. 1/93 under Notification No. 14/96 dated....

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....e value of Rs. 30 Lakhs, Notification No. 1/93 contained in the provision relating to inputs on capital goods and that the Commissioner was in error in interpreting the notification after overlooking the relevant words in the Notification. The appeal also submits that occasion for invoking the principle of harmonious construction did not arise in the present case, inasmuch as the question of bring....