TaxTMI 
TaxTMI 
2010 (10) TMI 340
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....ipur on 8th April 2005, these appeals were heard together and are being disposed of by this common order. 2. In all these appeals only question which arises for consideration is whether the goods lying with the transporter which were yet to be received in the factory can be considered as goods lying in stock within the meaning of the said expression under Rule 9A of the Cenvat Credit Rules. 3. The facts are not in dispute. It is not in dispute that the goods in question were lying with the transporter and were yet to be received in the factory. The appellants relying upon the Circular No. B3/3/2003-TRU, dated 28th March 2003 issued by the Board contended that in view of declarations filed by the appellants in relation to suc....
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....declaration of the description, quantity and value of the stock of each of such goods. The declaration made under this sub-rule shall exclude quantity of stock declared under sub-rule (1)(3). (a) The credit of duty on each such input lying in stock and in process shall be calculated on the basis of such rate as may be notified by the Central Government in this behalf, having regard to the average price of such inputs, and the applicable rate of duty and quantity of inputs as declared by the assessee under sub-rule (2). (b) The credit of duty on inputs contained in the fabrics lying in stock as on 31st day of March, 2003 shall be calculated in the following manner, namely :- (i) Where th....
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....ts were entitled to take credit of the duty of excise paid as enumerated under the said rules in relation to any inputs or capital goods received in the factory. Similar is the provision under Rule 3 of the Cenvat Credit Rules, 2004. 7. The expression capital goods was defined under Rule 2(b) of the Cenvat Credit Rules, 2002 as those goods which was specified under the said definition clause used and used in the factory in the manufacturer. The expression inputs was defined under Rule 2(g) to mean those goods which was specified in the said definition of clause but used for manufacture of final products or any other purpose within the factory of production. In other words, the provisions of law clearly required the goods to be capit....
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....quire any further elaboration and it is a complete answer to the points sought to be canvassed on behalf of the appellants. 10. The Circular sought to be relied upon by the appellants reads thus :- "Please refer to Rule 9A of Cenvat Credit Rules issued vide Notification No. 25/2003-C.E. (N.T.), dated 25-3-2003, regarding transitional provisions pertaining to Textiles and Textile Articles and declaration of stock as on 31-3-2003. Trade may be informed suitably that in case the declared stock as on 31-3-2003, is kept in a place other than the registered/to be registered premise, the address of the said premise or premises where such stock is kept, must be declared by the assessee in the stock declaration". 11. Plain reading of the ab....
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....:- "8. The contention of revenue is that in the declaration, the appellant declared the stock of grey fabrics lying in a godown at Nayagaon, and in some cases the address is given as in a godown or with the transporter. Therefore, in this situation, the appellant had not complied with the condition of deemed credit order. The contention is that it has been clarified by the Board that in case the stock of grey fabrics is kept in a place other than any registered/to be registered premises, the address of the said premise or premises where such stock is kept, must be declared in the stock register. As the appellants had simply mentioned at a godown at Nayagaon or with the transporter, without giving any particulars regarding the addres....
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....godown in Nayagaon or with the transporter. No address of the godown or address of the transporter is given. In these circumstances, I find no infirmity in the impugned order and the demand is upheld." 14. It cannot be disputed that whenever an assessee wants to avail any benefit of any beneficial provision either in the form of statutory provision or any subordinate legislation, including notification, if the conditions are imposed for availing such benefit, then those conditions are to be strictly complied with by the assessee. Law in that regard is well settled by the decision of Apex Court in Eagle Flask Industries Ltd. case [2004 (171) E.L.T. 296 (S.C.)]. Admittedly the case in hand, the appellants were not able to disclose exa....