2006 (4) TMI 402

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....te, for the Respondent. [Order]. - In this appeal, filed against the order passed by the Commissioner (Appeals), the department is aggrieved by: (a)     Grant of Modvat credit on 'protective coatings' to the respondents, (b)     Non-levy of interest on the amount of Modvat credit denied to them, and (c)     Non-imposition o....

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....dered to be read as under: - "In view of the above discussion the appellant is entitled for Modvat on all the items except on light fittings and protective coatings for reasons discussed supra". 3. The show cause notice did not expressly invoke Section 11AA of the Central Excise Act for levying interest from the assessee on inadmissible Modvat credit amounts. The original authority held....

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....judgment in Commissioner v. Tirupati Steel Industries - 2005 (182) E.L.T. 149 (M.P.). Learned counsel has raised a more fundamental contention, which is to the effect that Section 11AA is not applicable to the facts of this case. After consulting the provisions of Section 11AA, I accept this contention. Sub-section (2) of Section 11AA reads as under :- "The provisions of sub-section (1) shall n....