Customs, Excise and Gold Tribunal - Mumbai
M/S. Chandrapur Vidyut Conductors Pvt. ... vs Commissioner Of Central Excise, Nagpur on 13 March, 2001
ORDER J.H. Joglekar, Member (T)
1. Very short point involved in this case is the validity of the certain documents for claiming modvat. For this reason the appeal was taken up for disposal by granting waiver of predeposit of Rs.68, 699.31 being modvat credit disallowed.
2. Certain inputs were utilised by the appellants on the strength of four gate passes issued by M/s. Hindustan Copper Ltd. Three gate passes bearing serial No. 2292, 2293 and 2409 were covering stock transfer to their own godowns. These gate passes were endorsed by their stockyard keepers to M/s. Chandrapur Magnet Wires Pvt. Ltd. Chandrapur, which admittedly the appellants are not. The 4th gate pass bearing Serial No. 2410 is so endorsed to M/s. Chandrapur Vidyut Conductors Pvt. Ltd. which is the name of the appellants unit. Shri G L Deshpande attempted to claim the credit where the gate passes wee not endorsed to their own unit by taking shelter the Tribunal judgement in the case of Amal Rasayan Ltd. Vs. Collector of Central Excise [1993 (67) ELT 133 (Tribunal).
3. The judgement which was issued in the initial period on the grounds that the law was new cannot come to the rescue of an appellant for later period. At the time of submission of these documents, the modvat credit scheme has been in effect for almost five years. Even if the ultimate receipt and the utilisation of the inputs can be shown the assessee has to follow the established procedural law which is designed to avoid the lengthy route of determination of facts. As far as the three gate passes which are not even endorsed to their name, the denial of the credit amounting to Rs. 51580.69 sustains and is upheld. As regards the last named gate pass, the denial of credit of Rs. 17081.91 would not survive.
4. The appeal thus succeeds in part.
(Pronounced in Court)