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Eveready Industries India Ltd. vs Commissioner Of C. Ex. on 16 June, 1999 cites

Kerala State Electronics Development ... vs Commissioner Of Customs on 31 March, 1997

It was held in Kerala State Electronic Corporation case that "if the duty paid on the inputs is found to be short or in excess of what is payable under the law, the resort can be had at the suppliers end under the provisions of Section 11A and 11B of the Central Excise and Salt Act as the case may be by way of demand by the Authority or refund claimed by the supplier.... So far as taking up of Modvat credit at the time of receipt of the goods is concerned the same is permissible to the extent specified in the duty paying document under which goods have been received." Following the ratio of the decisions, the Modvat credit is avaialble to the Appellants in respect of the duty paid on the packing and forwarding charges and accordingly the appeal filed by them is allowed.
Customs, Excise and Gold Tribunal - Tamil Nadu Cites 0 - Cited by 8 - Full Document

United Oil Mills vs Collector Of Customs And Central ... on 21 February, 1962

2. Shri M.P. Devnath, ld. Counsel for the appellants submitted that M/s. Eveready Industries Ltd. manufacture Torches, flashlights and avail of Modvat credit under rule 57A in respect of aluminium brass and plastics, steel sheets and other raw materials; that they also availed capital goods credit under Rule 57-Q of the Central Excise Rules; that the Assistant Commissioner under adjudication order dated 27-8-1996 disallowed the Modvat credit on packing and forwarding charges holding that the Appellants have not made it known to the Department that whether the items brought in by them are generally supplied with or without packing; that on appeal the Commissioner (Appeals) under the impugned order confirmed the adjudication order holding that since the packing charges are charged separately and on selected basis these are neither inputs nor capital goods. Ld. Counsel further submitted that under the Modvat scheme for allowance of credit on inputs no rule conferred any power on the Central Excise officers having jurisdiction over the factory of manufacturing final products to re-assess the duty on inputs received for use in or in relation to the manufacture of the final products. He relied upon the decision in the case of Kerala State Electronic Corporation vs. C.C.E., Cochin 1996 (84) E.L.T. 44 and in the case of Tata Oil Mills Co. Ltd. v. C.C.E., Cochin reported in 1997 (91) E.L.T. 144 (T).
Kerala High Court Cites 9 - Cited by 2 - C A Vaidyialingam - Full Document
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