TaxTMI 
TaxTMI 
2002 (3) TMI 171
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.... company who had transported certain Capital Goods for A-1. The appeals are against a common order and are taken up for disposal by this common order. 3. The officers of the Preventive Unit of Davangere Division on gathering intelligence that the date of receipt of the impugned Capital Goods and spares in the factory of A1 declared under Rule 57T was not correct. They launched enquiries and a Notice was issued alleging that the date of delivery and receipt of the impugned goods had been altered in the records of A2 & A1, which were not brought to the notice of the department. 4. This altering prompted, on A1 desires of internal accounting was aimed for availing credit, ineligible on abetment by A2. Since the condonation of delay, in f....
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.... A2 under Rule 209A. 5. After hearing both sides and considering the submissions, we find - (a) The admitted position is that 'Chip Mill Machinery & Spares' imported from USA are the subject goods. Duty paid on them was availed as Credit under Capital Goods Modvat Rules. The goods were cleared on various dates from Customs. They got damaged on the way when being transported to the factory by road from the Customs Port. They were subject to warrantee/guarantee inspection, which was completed only on 1-12-98, and thereafter they were then required to be transferred to the 'Stores Department' of A1 for taking them into Account Books. (b) The goods were assessed under DEPB Scheme and CVD of Rs. 61,53,127/- with interest thereon was pai....
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....tions made earlier. S. Nos. 116, 117 & 118 of the declarations, running into many pages, read as follows - S/No. Chapter No. Name, Brand Name & Description Sub Service No. in the definition of Capital Goods as given in Explanation (1) of Rule 57Q 116 84.41 Other Machinery for making paper pulp, 1(d) paper or paper based including cutting machine of all levels. 117 8441.10 All goods of other parts 1(d) 118 8441.90 Parts 1(d) The impugned goods are 'Chip Mill Machinery and its spares'. The learned Commissioner has found that goods were not specifically declared, nor any details furnished and the declaration as made would not be as per Rule 57T, which mandates ....
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....tions. We would also uphold the eligibility of the Modvat credit in this case by following the Tribunal decision in case of JBM Tools Ltd. [2002 (144) E.L.T. 561 (Tribunal) = 2002 (48) RLT 117]. Credit cannot be denied on the grounds that all details are not available in the declarations filed on 30-9-96 & 14-10-96, once the Assistant Commissioner is satisfied that duty has been paid and goods will be used or are being used for the intended purposes. (d) We find that credit is admissible. Rule 57U(1) prescribes for procedure for reversal of credit taken on account of error, omission or mis-construction, we find no such ingredients of Rule 57U(1) which can be involved, in the facts of this case, we cannot approve the reversal of credit un....