Customs, Excise and Gold Tribunal - Mumbai
Commissioner Of Customs And Central ... vs Pravara Pulp & Paper Mills on 1 November, 2001
JUDGMENT
J.H. Joglekar, Member (Technical)
1. The Assistant Commissioner denied modvat credit amounting to Rs. 81,087.07 holding that the input, namely, industrial felt used in the manufacture of paper was not eligible. The Commissioner (Appeals) reversed this order accepting the plea that the department had not issued any show cause notice for recovery of the allegedly wrongly taken modvat credit. This order is agitated by the Revenue in this appeal.
2. In this appeal memorandum what is agitated is the admissibility of modvat credit on industrial felt. The appeal does not touch upon the ground on which the Commissioner had allowed the appeal. It is a different issue that such cloth was held as permissible input by the larger bench of the Tribunal in the case of Union Carbide India 1996 (86) ELT 613. Even otherwise the fact that demand cannot be made on the basis of an endorsement of RT-12 return comes out in the Supreme Court judgment in the case of CCE v. Kosan Metal Products 1988 (38) ELT 573.
3. Thus on both grounds the appeal fails and is dismissed.