2013 (9) TMI 932

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....nt. Shri Nishant Mishra, Counsel, for the Respondent. ORDER We have heard Shri R.C. Shukla for the Central Excise Department. Shri Nishant Misra appears for the respondents. In this Central Excise Appeal under Section 35G(1) of the Central Excise Act, the following questions of law, have been framed for consideration of the Court. "(i) Whether MODVAT Credit can be availed by the assess....

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....Rs. 10,63,676/- vide RG 23-A Part-II, Entry No. 589, dated 5-9-1997, on the strength of the certificate issued by Superintendent (Prev.), Central Excise, Meerut. A show cause notice dated 31-3-1998 was issued to the respondent-assessee. The Assistant Commissioner, Central Excise Division-III, Ghaziabad, vide order dated 29-9-1999, confirmed the demand of Rs. 10,63,676/-. The appeal filed by the as....

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....ken, as no corresponding payment of duty was made at the point of clearance of the glass shells. The Tribunal did not agree with the department that these glass shells were removal from the stock of inputs in a clandestine manner, and found that in any case, the assessee firm has been penalized. 4. It is submitted by Shri R.C. Shukla that the Company was required to follow Rule 57G of the Centr....

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....nnot be disallowed. 6. We do not find substance in the contention of the learned counsel for the department that the goods on which the duty has been paid, if they were removed from the factory premises either for the shortage of space or that the goods were required to be polished, would not get the benefit of Modvat credit on re-entry. 7. In the order awarding penalty, there is no such fin....