Customs, Excise and Gold Tribunal - Bangalore
Commission Of Central Excise, Cochin vs Apollo Tyres Ltd. on 10 December, 2001
Equivalent citations: 2002(147)ELT1226(TRI-BANG)
JUDGMENT
G.A. Brahma Deva
1. This is an appeal filed by the Revenue. The issued relates to the eligibility of modvat credit relatable to metal containers in which inputs were received by them in as much as that after the drums are emptied out, the revenue considers them as scrap in terms of Rules 57 F and demands duty of them.
2. When the matter was called, none appeared on behalf of the respondents, However they have sent a letter in which it was stated that the issued involved herein has already been considered by the Tribunal in their own case as per order No. 2629 to 2633/98 dt. 22.12.98. On going through the order referred to by the party, the DR has fairly conceded that issue has already been considered. Para 7 of the Tribunal's order on the similar issue is as follows:
"We have carefully considered the submissions of both sides and records of the case. Since the issued lies on a short compass and is already a covered matter, therefore we grant waiver and stay on predeposit of duty and penalty as noted above and proceed to consider the main appeal themselves. In the case of Castrol India Ltd. supra, it has been held that after, the barrels are emptied of all its contents, the resultant empty barrel is not scrap within the meaning of Note 6 (a) to Section XVI of the Central Tariff Act, 1985 because barrels do not cease to be barrels after they are once used and can be also used as barrels again. Therefore, such emptied barrels would not be scrap under Rule 57 F (4)/57F(5). While coming to this decision, the Tribunal has distinguished the earlier decision in the case of West Coast Industrial Gases Ltd., v. CCE as reported in 1996 (83) ELT 358-T and relied upon the decision of Indian Oxygen Ltd., supra. We also find that a similar view has been taken in the Final Order of this Tribunal No. 1821/98 dated 16.9.98 in the case of West Coast Industrial Gases Ltd., which was heard after the matter was recalled vide Miscellaneous Order No. 467/98 dated 6.8.98. We, therefore, find that the matter is no longer res integra and applying the ratio of these decisions, we find that the Order-in-Appeal impugned before us are required to be set aside. We, therefore, set aside the Order-in-Appeals impugned and allow these appeals with consequential relief, if any, as per law."
3. In the facts and circumstances since the issue involved has already been considered and concluded by the Tribunal in the earlier order referred to above, following the same, I do not find any substance in the appeal filed by teh Department. In the result appeal is dismissed.
(Pronounced and dictated in open court)