TaxTMI 
TaxTMI 
2024 (1) TMI 447
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....suant to remand directions issued by CESTAT, Kolkata vide Final Order No. A-465-466/KOL/2010 dated 27.07.2010. In the impugned order, Modvat credit totally amounting to Rs. 51,51,042/- pertaining to the period March 1997 and October 1997 was denied to the appellant and penalty of Rs.20,000/- was imposed. 2. In the impugned order MODVAT credit amounting to Rs.50,98,653/- availed by the Appellant on capital goods was denied on the ground that they do not conform by their description either as specified machines or parts and accessories of such machines. It has been alleged that the Appellant has not produced details of capital goods of which these goods are claimed as parts and accessories. The argument of the appellant that if the goods a....
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....ve already been given by the Appellant by filing the declarations. The appellant submits that there is no bar in getting the claim for MODVAT credit regularised under Rule 57A of the CER, 1944 as 'inputs' if the appellant fails to establish its claim under Rule 57Q. In this regard, they placed their reliance on the following rulings: a. Commissioner of Cus & C. Ex., Meerut - I vs. Modi Rubber Ltd, 2000 (119) ELT 197(T-LB), b. Commissioner of Cus. & C. Ex., Raipur vs. Bhilai Steel Plant, 2010 (261) ELT 612 (Tri-Del), c. Kishan Sahkari Chini Mills Ltd vs. Commissioner of C. Ex., Meerut - II, 2010 (261) ELT 308 (Tri-Del), and d. Raymond Ltd vs. Commissioner of Central Excise, Bhopal, 2014 (300) ELT 3....
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....erely due to deficiency in invoice is not sustainable. Apart from non-mentioning of description or part nos. of goods there is no allegation that other mandatory particulars have been incorrectly mentioned or not mentioned at all. It is settled position of law that substantive right should not be denied merely due to procedural infirmities. In this regard, the appellant relied on the decision in the case of Bank of Baroda Ltd vs. Commissioner of Service Tax - I, 2021 (9) TMI 536 - CESTAT Mumbai. Also, this tribunal in Appellant's own case [Tata Motors Ltd vs. Commissioner of C. Ex., Jamshedpur, 2010 (252) ELT 265 (Tri-Kolkata)and Tata Motors Ltd vs. Commissioner of C. Ex., Jamshedpur, 2010 (251) ELT 253 (Tri-Kolkata)] dealt with a similar n....
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....ere received in the factory premises and they have been used in manufacture of dutiable final products, we hold that they qualify as 'inputs' used in the manufacture of dutiable goods and hence qualify as 'inputs' as defined under Rule 57A of the Central Excise Rules, 1944. Accordingly, we hold that the appellant is eligible for the credit of Rs.50,98,653/- either as 'capital goods' as defined under Rule 57Q or as 'inputs' as defined under Rule 57A of the Cenvat Credit Rules. 1944. 9. Regarding the denial of MODVAT credit amounting to Rs.52,389/-, we observe that the credit has been denied on the ground that the invoices based on which the credit has been availed do not contain description of goods/part no....