2013 (10) TMI 171

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Mishra, A.K. Nigam, A.K. Rai and K.C. Sinha, Counsels, for the Petitioner. None, for the Respondent. JUDGMENT Present appeal has been filed under Section 35G of the Central Excise Act, 1944, (hereinafter referred to as the Act), against the order dated 4th March, 2004 passed by the Customs, Excise and Service Tax Appellate Tribunal, New Delhi. 2. The appeal has been admitted by this Co....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....edit in respect of stainless steel plates and aisis on the ground that credit was taken before filing the necessary declaration under Rule 57T of the Central Excise Rules, hereinafter referred to as the Rules. Further the adjudicating authority had denied the Modvat credit in respect of parts and components of PD pumps on the ground that they were not covered under the definition of capital goods.....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r failed to comply with any other requirement under sub-rule (1) of Rule 57T. So far as parts and components of PD pump are concerned the Tribunal had held that as these items are classifiable under the heading 8483 of the Central Excise Tariff which relates to capital goods, therefore benefit of Modvat credit was admissible. However, in respect of C.I. coils/plates of stainless steel the Tribunal....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....misconceived. We may mention here that similar matter came up for consideration before this Court in Central Excise Appeal No. 170 of 2004 (Commissioner, Central Excise, Allahabad v. M/s. Hindalco Industries Ltd.) decided on 6th February, 2012. This Court after referring to Rule 57G and amendment made by Notification No. 7/99 dated 9th February, 1999 had held that the benefit of notification dated....