2001 (3) TMI 196

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....1987 in connection with another chemical. In July, 1987 the Central Board of Excise and Customs informed their officers that inputs used in manufacture of such accessories were not eligible inputs. Two show cause notices were issued seeking to deny the claim of Modvat. At the same time the jurisdictional Assistant Commissioner declined to acknowledge the declaration dated 4-4-1986 referred to above. These proceedings culminated in the order of the Commissioner (Appeals). On 6-6-1990 the Commissioner (Appeals) observed that the order was defective on the point of jurisdiction and directed reconsideration by the jurisdictional Commissioner. Shri V. Sridharan, Ld. Counsel appearing for the appellants states that the jurisdictional Commissioner....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e the accumulated credit was taken at later date has been covered. The Tribunal had accepted the retrospective claim of credit for a period of over 10 years prior to the acceptance of admissibility of the inputs by the Department. In the cited judgment in the case of the Orient Paper & Industries Ltd. the Tribunal held that the credit in respect of such inputs was allowable as consequential relief. To our mind the ratio of this decision would be available. Smt. Reena Arya, however contests this. She submits that in the cited case the recital of utilisation of the contested inputs were not challenged whereas in the present proceedings this point has been raised by the Department from the initial period. 3. We have considered this submissi....