2006 (10) TMI 343

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....red for the appellants and Shri K. Sambi Reddy, the learned JDR, for the Revenue. 3. The learned Consultant stated that the issues in this appeal relate to denial of Modvat credit by the Commissioner (Appeals) in the impugned order, due to the following reasons:- (i)      Modvat credit of Rs. 32,247/- has been denied on the ground that no declaration has been filed before the receipt of the goods under Rule 57-T of Central Excise Rules. It has been held that the delay in filing declaration under 57-T is not condonable. (ii)    Modvat credit amounting to Rs. 2,69,146/- in respect of Cadmach Automatic Ultrasonic Ampoule Washing Machine and Ingersoll-Rand Air Compressors has been denied for....

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....ive relied on the following decisions to hold that the jurisdiction to decide classification of inputs rests with the Central Excise Authorities incharge of manufacture of inputs and the authorities in the jurisdiction of the recipient cannot alter the classification:- (i)      TELCO v. CCE, Jamshedpur - 2001 (136) E.L.T. 305 (Tri.-Kolkata) (ii)    CCE, Bhubaneswar-II v. Sarvesh Refractories (P) Ltd - 2002 (139) E.L.T. 431 (Tri.-Kolkata) 4.1 As regards the delay in filing the declaration under Rule 57Q, the learned JDR relied on the decision of the Tribunal in Western Bio-Systems Ltd. v. CCE, Pune-I - 2002 (149) E.L.T. 386 (Tri.-Mumbai) wherein it is held that the mandatory requirement o....