TaxTMI 
TaxTMI 
2004 (8) TMI 302
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.... that the appeals are premature as the appeals have been filed against the certificate given by the Range Superintendent restricting the credit to 95% of the duty actually paid. The Commissioner (Appeals) has advised the assessee to take up the matter with the Jurisdictional Assistant Commissioner/Deputy Commissioner who will consider the submissions made by the appellants and pass appropriate order after hearing the appellants. 2. Ld. Counsel submits that subsequent proceedings were issued which are subject matter of E/58 to 60/2002 and hence he submits that E/35 & 36/2002 are inconsequential and does not press for the same. 3. In view of the submission made, the appeals E/35 & 36/2002 are dismissed as inconsequential as the Commissi....
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.... (f) Movement of the material was under the cover of Rule 57F(4) Challans and correspondingly, the job workers were also maintaining proper records for this purpose; (g) Satisfactory accounting has been rendered; (ii) There is no dispute that between the inputs and the ultimate final product - batteries, the intermediate stage in the course of manufacture is carbon electrodes. It should, therefore, be construed as input processed but it is partially processed in view of the fact that the final product has not emerged out of such process. Instead of constructing the scheme of things in this manner, the Deputy Commissioner has construed that the carbon electrodes should not be construed as either input or partially pr....
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.... (v) The duty required to be paid by the appellants on the carbon electrodes would be available as credit to the job worker. The entire amount would be utilized by the job worker for paying duty on the carbon electrodes at the point of return to the appellants. The appellants would be entitled to take the entire amount as credit on receipt of such electrodes from the job worker. Thus, there is no revenue gain in the entire process except that the appellants and the job worker are called upon to pay duty at every stage and take credit of the duty so paid. This requirement without any revenue benefit to the exchequer is nothing but hyper technical objection defeating the very object and purpose of the scheme of Modvat. (vi) ....
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....under Rule 57F(4) for further processing and it cannot be considered as a final product. He relied on the ratio of the following judgments: - (i) CCE v. Gajra Gears Ltd. [2003 (152) E.L.T. 367] (ii) Tega India Ltd. v. CCE [1999 (112) E.L.T. 1061] (iii) CCE v. Flex Lamination [1998 (102) E.L.T. 574] (iv) M. Tex & another v. CCE, Jaipur [2001 (136) E.L.T. 73 (T) = 2000 (39) RLT 1091] (v) CCE, Jaipur v. Tirupati Fabrics & Inds. Ltd. [2001 (46) RLT 8] (vi) CCE, Bangalore v. BPL Sanyo Utilities & Appliances [2004 (177) E.L.T. 722 (Tribunal) = 2004 (62) RLT 293] (vii) BPL Ltd. v. CCE, Bangalore [F. No. 761/2004, dtd. 8-4-2004] (viii) ITW Signode v. CCE [F. No. 1391/2004, dtd.....
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....hesives is a fully finished product or that some part of it is also sold or cleared by the appellants on payment of duty, has been held to be not sustainable in the light of Rule 57F(4) of Central Excise Rules. The Tribunal in the case of CCE v. Flex Lamination (supra) has also held that Gravure printing cylinders captively used by assessee for printing laminated plastic film are intermediate product. It has been held that same product may be final product in respect of particular goods but may be intermediate goods in respect of other goods. Therefore, it upheld the assessee's contention that Modvat credit taken on the inputs used in the manufacture of G.P. Cylinders will be admissible in terms of Rule 57D(2) of Central Excise Rules, 1....