Customs, Excise and Gold Tribunal - Ahmedabad
Bee Pee Coating Ltd. vs Cce on 30 March, 2007
Equivalent citations: 2007(120)ECC213, 2007ECR213(TRI.-AHMEDABAD)
ORDER Archana Wadhwa, Member (J)
1. After dispensing with the condition of pre-deposit of duty and penalty, I proceed to decide the appeal itself in as much as the disputed issue stands covered in favour of the appellant by the precedent decisions of the Tribunal.
2. After hearing both sides, I find that the benefit of modvat credit has been denied to the appellant on the ground that the invoices, on the basis of which credit has been taken, were not pre-authenticated. Surprisingly, Commissioner (Appeals) while rejecting the appeal referred to Larger Bench decision of Tribunal in case of Avis Electronics and Tribunal's decision in case of Suraj Diamond passed in the year 2000 and 2001, without taking note of the subsequent amendment to Rule 57G introducing Sub-rule 13 and a subsequent decision of Larger Bench in case of Kamakhya Steel though the same were placed before us. Tribunal in number of decisions subsequently has held that amendment to Rule 57G read with Board's Circular 441/7/99-CX, dated 23.2.99 applies to appeal proceedings pending before the appellate authority and in as much as the procedural lapses are concerned, modvat credit should not be denied, if the authorities are otherwise satisfied about the receipt of input, their duty paid character and utilization in the manufacture of final product. My attention has been drawn to Tribunal's decision in case of Gail (India) Ltd. v. CCE Indore 2006 (205) ELT 503 (Tri-Del.) wherein by taking note of Larger Bench decision in case of M/s Kamakhya Steels (P) Ltd., Tribunal's decision in case of M/s Suraj Diamonds (P) Ltd. was differed with.
3. In as much as in the present case, there is no dispute about the appellants substantive benefit of availment of modvat credit, the denial of the same on the ground of un-authenticated invoices can not be upheld. Accordingly, I set aside the impugned order and allow the appeal, with consequential relief to the appellant.
(Dictated and Pronounced in Court)