2015 (7) TMI 1172

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.... received in the factory, for use in or in relation to the manufacture of the said final product. Modvat Credit taken during the period from October, 1999 to December, 1999 was denied by the Central Excise Department on various grounds. In appeal, this Tribunal vide Final Order No. 144/06-SM (Br.) dated 4th January, 2006 remanded the matter to the Original Authority for a fresh fact finding. However, with regard to modvat credit taken on welding electrodes, the Tribunal by the said order denied the credit holding that the appellant is not eligible for the same. The appellant has not contested the denial of credit on welding electrodes. Further, pursuant to the directions contained in the said order, the original authority took up denovo adj....

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....Nos. 1 to 14 of Annexure- A and Sl. Nos. 6, 26, 27, 28, 29, 32 and 33 of Annexure-B, credit has been denied for non-submission of declaration. In support of the contention that no modvat credit can be denied for non-filing of declaration, the ld. Advocate relied on the following judgments/decisions rendered by the judicial forums:- 1. CCE, Delhi-III vs. A.B. Card Clothing (P) Ltd. reported in 2008 (222) ELT. 359 (P & H) 2. Systems India vs. CCE, Raipur reported in 2008 (224) ELT 252 (Tri. - Del.) 3. SAIL vs. CCE, Ranchi reported in 2008 (222) ELT 233 (Tri. - Kolkata) 4. IPF Vikram India Ltd. vs. CCE, Ludhiana reported in 2013 (295) ELT 421 (Tri. - Del.) 5. Kamakhya Steels (P) Ltd. vs. CCE, Meerut reported in 2000 (121) ELT 247 (Tribuna....

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....e eligible to take the credit. 6. I have heard the ld. Counsels for both sides and perused the records. 7. With regard to the eligibility of modvat benefit on welding electrodes, the Tribunal in the earlier round of proceedings has decided negatively, against which the appellant has not preferred any appeal before the higher appellate authorities. Thus, I am not expressing any opinion on this aspect and the original authority is at liberty to recover the same, if not already paid by the appellant. With regard to non-filing of declaration by the appellant before taking modvat credit, I find that the receipt and utilization of the impunged goods have not been disputed by the authorities below. Thus, in such an event, non-filing will be cons....