Customs, Excise and Gold Tribunal - Calcutta
M/S. Kesoram Rayon vs Cce, Calcutta-Iv on 27 June, 2001
Equivalent citations: 2002(147)ELT307(TRI-KOLKATA)
ORDER
Smt. Archana Wadhwa
1. The modvat credit has been disallowed to the appellants on the ground that the same has been taken in their RG-23C part-II records without entering the goods in RG-23C part-I records.
2. It is explained by Shri B.N. Kedia, ld. GM(Law) of the appellant company that number of goods were received under the cover of one invoice. By mistake entry of only one item was made in the part-I records whereas part-II records reflected the total quantum of credit. He submits that he has documentary evidence in his possession to show that the goods were received in their factory, the entire consideration for the goods have been paid by them and the inputs have also been consumed by the appellant in the manufacture of their final product as is evident from the stock register and issue pass. In these circumstances he submits that there is no justification for denial of credit. He also explains that the Revenue is not allowing them to make entry in RG-23C part-I records. In support of his above submission he refers to the Tribunal's decision in the case of Sapa Electricals Pvt. Ltd. -1999 ((107) ELT 687 (T).
3. After hearing Shri A.K. Chattopadhyay, ld. JDR I find that the appellants have claimed that the inputs in question have been utilised by them in the manufacture of their final product. In view of this clear position, there is no justification by the Revenue for not allowing the appellants to enter the goods in their RG-23C part-I which have not earlier been entered by them on account of the mistake on the part of the person responsible for maintenance of records. Accordingly I direct that the appellant be allowed to make requisite entries in their part-I record. The credit already availed in part-II is admissible to them. Appeal is thus allowed in above terms.
Dictated in the court.