Customs, Excise and Gold Tribunal - Mumbai
Jayaswals Neco Limited vs Commissioner Of Central Excise, Nagpur on 1 November, 2001
JUDGMENT
Jyoti Balasundaram, Member (Judicial)
1. The above application for waiver of pre-deposit and stay of recovery of Rs. 1,06,186/- arises out of the order of the Commissioner (Appeals) who has allowed the Revenues appeal and disallowed the credit taken by the assessee on the ground that credit was availed prior to the filing of the declaration under Rule 57G.
2. On hearing the ld. departmental representative and perusing the records, I find that the Commissioner (Appeals) has nowhere held that the condonation of delay in filing declaration by the adjudicating authority was contrary to any legal provision and further, prima facie, the issue is covered by the Tribunal decision in the case of Commissioner of Customs & C. Excise, Rajkot v. Omni Forgings (Guj.) Pvt. Ltd. [1995 (78) E.L.T. 282(Tri) in which it has been held that rejected items returned to the factory under gate passes by debiting the duty amount involved can be considered as inputs for the manufacture of fresh final products as they would be melted and converted into final products once again.
3. I, therefore, waive the requirement of pre-deposit of duty and stay recovery thereof, pending the appeal.
(Dictated in Court)