2005 (3) TMI 641

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....e Appellant. Ms. Charul Barnwal, SDR, for the Respondent.  [Order per : V.K. Agrawal, Member (T)]. - In this Appeal filed by M/s. Venkatesh Beverages Ltd., the issue relates to the availment of Modvat credit of the Central Excise duty paid subsequently to the clearance of the goods on the strength of Certificate issued by Superintendent, Central Excise. 2. Shri A.R. Madhav Ra....

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....the duty paid subsequently on concentrates by M/s. Parle; that Assistant Commissioner under Order-in-Original No. 7/99, dated 3-1-2000, has allowed the amount of duty which on Appeal by the Department, the Commissioner (Appeals) has disallowed on the ground that during the relevant period obtaining a Certificate under Rule 57E of the Central Excise Rules, 1944 was necessary for the purpose of avai....

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....ment of duty from the supplier M/s. Parle and subsequently the assessable value was redetermined after including the royalty/trade mark usage fee in the assessable value of the concentrate and as such the duty pertains to the inputs only. 4. Countering the arguments, Ms. Charul Barnwal, learned Senior Departmental Representative, reiterated the findings as contained in the impugned order. ....

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.... jurisdictional Superintendent covering each invoice/debit note under which the differential duty was paid so the procedural defect gets regularized." There is also no force in the findings of the Commissioner (Appeals) that the Modvat credit is not available as royalty/trade mark are not physically visible inputs and are also not declared inputs for the purpose of availing Modvat credit under Rul....