Customs, Excise and Gold Tribunal - Mumbai
Cce vs Avcon Controls Pvt. Ltd. Engg. on 1 March, 1999
Equivalent citations: 1999(82)ECR664(TRI.-MUMBAI)
ORDER Gowri Shankar, Member (T)
1. The question for consideration in these two appeals is whether higher notional Modvat credit i.e. the credit on the duty not actually paid but available by virtue of rule 57B read with notification 175/86 would be taken later than the credit taken of the duty actually paid.
2. The departmental representative contends that the question has been referred to the High Court in CCE v. Audhunik Detergent Ltd. 1997 (22) RLT 705 and prays that the matter may be kept in abeyance till the reference is answered by the High Court.
3. There are numerous decisions of this Tribunal [CCE v. Pfyzer Ltd. 1997 (20) RLT 43, CCE v. Kay Polyplast Ltd. 1997 (22) RLT 92] holding that in the absence of a prohibition in law there can be no objection to some portion of the Modvat credit being taken at a date subsequent to the credit already having been taken for remaining portion of the duty. It has been held in these decisions that the time limit of six months which was sought to be imposed for these periods Collector of Central Excise v. Mysore Lac & Paint Works Ltd. could not be applied, there being no such statutory requirement. I do not consider that merely because a reference has been made, matter should be kept pending. I therefore decline to interfere.
Appeals dismissed.
Dictated in Court.