Customs, Excise and Gold Tribunal - Delhi
C.C.E., Jaipur vs M/S. H.R.M. Chemicals (P) Ltd. on 23 February, 2001
ORDER
S.S. Kang
1. The revenue filed this reference application for referring the following question of law to the Hon'ble High Court :
"1. Whether Tribunal can allow credit in respect of undeclarared input, not declared under Rule 57-G of the Central Excise Rules, 1944; and/or
2. Whether the Tribunal can allow Modvat Credit on a document not prescribed under Rule 57-G(2) or by the Board."
Heard ld. D.R. and perused the appeal papers.
In this case, the contention of the revenue is that the assessee cannot avail the credit in respect of inputs, which are not declared by the assessee in his declaration under Rule 57 G of the Central Excise Rules. The Tribunal in the final order held that the assessee has declared acetone as an input and they have received the item di-acetone alcohol, which is also classifiable under the same heading and the Tribunal held that di-acetone alcohol is a derivative of acetone and is classifiable under the same tariff heading. Therefore, it cannot be said that the respondents had not filed any declaration in respect of the inputs, in question. In view of this fact, the question of law, as framed in the reference application, does not arise in respect of the final order. Therefore, the reference application is rejected. (Pronounced in Court).