Customs, Excise and Gold Tribunal - Bangalore
Bpl Telecom Ltd., Palakkad vs The Commissioner Of Central Excise, ... on 18 October, 2001
JUDGMENT
G.A. Brahma Deva
1. The issue relates to modvat credit. Modvat credit amounting to Rs. 30,978,.89 was disallowed under Rule 57 I of Central Excise Rules, 1944 by the Asst. Commissioner vide his order dated 13.3.97. The Commissioner (Appeals) in his order dated 21.9.98, in para-4, observed that the issue involved in this appeal relates to:
i) Credit availed after 6 moths from the date of issue of the invoice;
ii) Duty payment particulars, viz. RG23A Part II/PLA/RG23D entry and sl.no. and date have not been furnished in the invoices.
2. The issue with reference to availing credit after 6 months from the date of issue of invoice in respect of input has already been settled by the decision of the Tribunal in the case of Kusum Ingots & Alloys Ltd. Vs. Commissioner of Central Excise, Indore reported in 2000 (120) ELT 214 (T-LB). In that case it was held that credit can not be taken after six months after the amendment to Rule 57G of Central Excise Rules, 1944 on 26.6.1995 in respect of duty paying documents issued prior to the amendment.
3. It was pointed out by the counsel that the party availed credit in respect of inputs as well as on capital goods. Smt. Vijaya, appearing for the appellant submitted that the decision referred to above is not applicable to capital goods since the amendment to Rule 57G relates to input.
4. Heard Smt. Radha, appearing for revenue.
5. It is settled position now that the party can to avail credit after 6 months with reference to inputs as it was held in aforesaid case. Whether the party availed credit on capital gods or on inputs is not clear in this case. In view of this position eligibility of credit in respect of capital goods requires to be examined by adjudicating authority by taking into consideration the case law developed on the point at issue and Board Circular if any and to pass an appropriate order on providing an opportunity to the party. Thus this appeal is disposed off in the above terms.
(Pronounced and dictated in the open court.)