Customs, Excise and Gold Tribunal - Bangalore
Commissioner Of Central Excise, ... vs Vijaya Wires & Filaments Pvt. Ltd., ... on 20 November, 2001
Equivalent citations: 2002(79)ECC711
JUDGMENT S.S. Sekhon, Member (T)
1. This appeal has been filed by the Revenue against the grant of Modvat Credit by the order of Commissioner (Appeals), on Bill of Entry in the name of Appellant Company but with the address as Unit No II, No. 429-430, Hebbal Industrial Area, Mysore, while the credit was actually taken in unit No I with the address, Ni. 90, KS Road, Mysore. We were informed by the party that the distance between the two units of M/s Vijay Wires and Filaments (P) Ltd. i.e. Unit I & Unit II is only one Km.
2. We have heard both sides and considered the submissions and find-
(a) This case is not a case of Endorsed Gate Pass or a change of ownership of the imported goods vide Bill of Entry. This is a case of only an incorrect address of Unit No. 1, exhibited on Bill of Entry, which was only one Km distance from the appellant's Unit No II and there is no change of ownership, there is no Endorsement on Gate Pass, we are therefore not accepting the pleas of the Department as regards denial of credit based on the case of Balmer Lawrie & Co. Ltd. v. Commissioner of C. Excise, Kanpur reported in 2000 (116) ELT 364 (T). We also find that the issue of Bill of Entry with address of the Company's Head Office or other Office has been held to be eligible document for credit in a Cantena of decision beginning with the case of Larsen & Toubre Ltd. v. Collector of C. Excise, Bhubaneshwar reported in 1994 (72) ELT 948 (T). In the light of the aforesaid decision, we find no merits in Revenue's present appeal.
3. Thus the appeal filed by the Revenue is hereby dismissed. Ordered accordingly.
(Pronounced and dictated in the open court)