{"id":122903,"date":"2010-01-07T00:00:00","date_gmt":"2010-01-06T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/ms-qamar-steel-tubes-p-ltd-vs-the-customs-excise-cold-on-7-january-2010"},"modified":"2016-04-09T14:43:06","modified_gmt":"2016-04-09T09:13:06","slug":"ms-qamar-steel-tubes-p-ltd-vs-the-customs-excise-cold-on-7-january-2010","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/ms-qamar-steel-tubes-p-ltd-vs-the-customs-excise-cold-on-7-january-2010","title":{"rendered":"M\/S Qamar Steel Tubes (P) Ltd. vs The Customs, Excise &amp; Cold &#8230; on 7 January, 2010"},"content":{"rendered":"<div class=\"docsource_main\">Allahabad High Court<\/div>\n<div class=\"doc_title\">M\/S Qamar Steel Tubes (P) Ltd. vs The Customs, Excise &amp; Cold &#8230; on 7 January, 2010<\/div>\n<pre>Court No. - 37\n\nCase :- CENTRAL EXCISE REFERENCE APPLICATION No. - 68 of 2000\n\nPetitioner :- M\/S Qamar Steel Tubes (P) Ltd.\nRespondent :- The Customs, Excise &amp; Cold (Control) &amp; Others\nPetitioner Counsel :- S.S. Chopra\nRespondent Counsel :- S.S.C.\n\nHon'ble Rajes Kumar,J.\n<\/pre>\n<p>Hon&#8217;ble Subhash Chandra Nigam,J.\n<\/p>\n<p>This is a reference application under Section 35H (1) of the Central Excise<br \/>\nAct, 1944.\n<\/p>\n<p>Several questions have been raised but during the course of the argument, Sri<br \/>\nA.P.Mathur, learned counsel for the applicant states that questions may be<br \/>\nreformulated and he suggested that only question arises namely, whether the<br \/>\nTribunal is justified in disallowing the claim of Modvat Credit, even, though,<br \/>\nit has not been disputed that input had been received and duty had been<br \/>\npaid ?.\n<\/p>\n<p>The brief facts of the case are that the applicant claimed the Modvat Credit on<br \/>\nthe basis of original copies of invoices under Rules 57-G of the Central Excise<br \/>\nRules (hereinafter referred to as &#8216; the Rules&#8217; ). The said Modvat Credit has<br \/>\nbeen disallowed on the ground that under Rule 52A and 57G (2A) of the<br \/>\nRules, the Modvat Credit could be claimed on the basis of the duplicate copy<br \/>\nof invoice and not on the basis of the original invoice and therefore, the claim<br \/>\nof Modvat Credit was in violation of Rule 52A and Rule 57G of the Rules.<br \/>\nAsstt. Commissioner has further held that the applicant has wrongly availed<br \/>\nthe benefit of Rule 57G (2A) of the Rules and despite sufficient time was<br \/>\ngiven to the assessee to produce duty paying documents but the same was not<br \/>\nproduced.\n<\/p>\n<p>Being aggrieved by the said order, the applicant filed an appeal which has<br \/>\nbeen dismissed by the Commissioner (Appeal) Custom &amp; Central Excise,<br \/>\nGhaziabad vide order dated 3.7.98. Against the said order, the applicant<br \/>\npreferred second appeal before the Tribunal which has also been dismissed by<br \/>\nthe impugned order dated 7.7.2000.\n<\/p>\n<p>Before the Tribunal, the applicant contended that the duplicate copy<br \/>\n(transporter&#8217;s copy) of the invoice has been lost in transit and the matter may<br \/>\n                         be remanded back to the Asstt. Commissioner for the consideration of<br \/>\n                        aforesaid explanation. The Tribunal has refused to entertain the plea taken by<br \/>\n                        the applicant on the ground that no such plea has been taken by the assessee<br \/>\n                        before the Asstt. Commissioner.\n<\/p>\n<p>                        We have heard Sri A.P. Mathur, learned counsel for the applicant and learned<br \/>\n                        Standing Counsel for the department.\n<\/p>\n<p>Rule 52A and Rule 57G and Sub-Rule (2A) of the Act read as follows:-\n<\/p>\n<p>52A. Goods to be delivered on an invoice-(1) No excisable goods shall be delivered from a<br \/>\nfactory or a warehouse except under an invoice signed by the owner of the factory, or his<br \/>\nauthorised agent:\n<\/p>\n<p>Provided that when the excisable goods, other than those to which the provisions of Chapter<br \/>\nVII-A apply, are removed on payment of duty such invoice shall be required to be<br \/>\ncountersigned by the proper officer.\n<\/p>\n<p>Explanation- In this rule, and in any other rule, where the term invoice or gate-pas, as the<br \/>\ncase may be, is used it shall mean-\n<\/p>\n<p>(i) assesee&#8217;s own document such as invoice, challans, advice or other document of similar<br \/>\nnature generally used for the sale or removal of excisable goods and which shall contain all<br \/>\nthe particulars as required under the said Act or in these rules&#8217; or<\/p>\n<p>(ii) such other form as the Central Board of Excise and Customs may notify.\n<\/p>\n<p>(2) The invoice shall be made out in quadruplicate { The original copy shall be for the buyer<br \/>\n, the duplicate for the transporter, and the triplicate shall retained by the manufacturer.} The<br \/>\nmanufacturer may make extra copies of the invoice for his own use and each such extra<br \/>\ncopy shall be clearly marked with its sequential number. The duplicate copy shall be<br \/>\nproduced by the transporter on demand by any officer while the goods are en route to such<br \/>\ndestination from the factory:\n<\/p>\n<p>Provided that in respect of removal of excisable goods consumed within the factory for<br \/>\nmanufacturer of other goods in a continuous process, the manufacturer may make out a<br \/>\nsingle invoice, at the end of the day:\n<\/p>\n<p>Provided further that the any excisable goods, other than those to which the provisions of<br \/>\n Chapter VII-A apply, the invoice shall be presented to the proper officer for counter-<br \/>\nsignature at least one hour before the actual removal of goods from the factory. After<br \/>\ncounter-signature the proper officer shall return all the copies of the invoice to the<br \/>\nmanufacturer except the triplicate required for his record.\n<\/p>\n<p>{ (3) The copies of the invoices shall be marked at the top in bold capital letters in the<br \/>\nfollowing manner, namely:-\n<\/p>\n<p>(i) the original copy shall be marked as ORIGINAL FOR BUYER;\n<\/p>\n<p>(ii) the duplicate copy shall be marked as DUPLICATE FOR TRANSPORTER ( to be used<br \/>\nfor taking credit under Rule 57G and Rule 57T);\n<\/p>\n<p>(iii) the triplicate copy shall be marked as TRIPLICATE FOR ASSESSEE.}<\/p>\n<p>Rule 57G- Procedure to be observed by the manufacturer._(1) Every manufacturer<br \/>\nintending to take credit of the duty paid on inputs under Rule 57A, shall file a declaration<br \/>\nwith the Assistant Collector of Central Excise having jurisdiction over his factory, indicating<br \/>\nthe description of the final products manufactured in his factory and the inputs intended to<br \/>\nbe used in each of the said final products and such other information as the said Assistant<br \/>\nCollector may require, and obtain a dated acknowledgement of the said declaration.\n<\/p>\n<p>(2)A manufacturer who has filed a declaration under sub-rule (1) may, after obtaining the<br \/>\nacknowledgement aforesaid, take credit of the duty paid on the inputs received by him;\n<\/p>\n<p>{Provided that no credit shall be taken unless the inputs are received in the factory under the<br \/>\ncover of a Gate Pass, an AR-1, a Bill of Entry or any other document as may be prescribed<br \/>\nby the Central Board of Excise and Customs (constituted under the Central Board of<br \/>\nRevenue Act, 1963 (54 of 1963) in this behalf evidencing the payment of duty on such<br \/>\ninput};\n<\/p>\n<p>Provided further that having regard to the period that has elapsed since the duty of excise<br \/>\nwas imposed on any inputs, the position of demand and supply of the said inputs in the<br \/>\ncountry and any other relevant considerations, the Central Government may direct that with<br \/>\neffect from a specified date, all stocks of the said inputs in the country, except such stocks<br \/>\nlying in a factory customs area { as defined in the Customs Act, 1962 (52 of 1962)} or a<br \/>\nwarehouse as are clearly recognisable as being non-duty paid may be deemed to be duty-<br \/>\npaid and credit of duty in respect of the said inputs may be allowed at such rate and subject<br \/>\nto such conditions as the Central Government may direct, without production of documents<br \/>\nevidencing the payment of duty;\n<\/p>\n<p> Provided also that the manufacturer shall take all reasonable steps to ensure that the inputs<br \/>\nacquired by him are goods on which the appropriate duty as indicated in the documents<br \/>\naccompanying the goods has been paid.\n<\/p>\n<p>(2A) Notwithstanding anything contained in sub-rule (2), a manufacturer can take credit of<br \/>\ninputs received in the factory on the basis of the original invoice, if the duplicate copy of<br \/>\ninvoice has been lost in transit, subject to the satisfaction of the Assistant Collector}.\n<\/p>\n<p>(3)&#8230;&#8230;&#8230;&#8230;&#8230;\n<\/p>\n<p>(a)&#8230;&#8230;&#8230;&#8230;&#8230;\n<\/p>\n<p>(b)&#8230;&#8230;&#8230;&#8230;..\n<\/p>\n<p>{(4) A manufacturer of the final products shall submit to the Superintendent of Central<br \/>\nExcise the original documents evidencing the payment of duty along with extracts of Parts I<br \/>\nand II of Form RG-23A every month and the Superintendent of Central Excise shall, after<br \/>\nverifying their genuineness, deface such documents and return the same to the<br \/>\nmanufacturer}.\n<\/p>\n<p>{(5) Where a manufacturer was not in a position to make a declaration under sub-rule (1)<br \/>\nand makes the declaration subsequently, the Assistant Collector may, for reasons to be<br \/>\nrecorded in writing, condone the delay in filing of such declaration and allow the<br \/>\nmanufacturer to take credit of the duty already paid on the inputs even though the procedural<br \/>\nrequirements laid down under this rule have not been complied with;\n<\/p>\n<p>Provided that such permission may be granted by the Assistant Collector only when he is<br \/>\nsatisfied that the-\n<\/p>\n<p>(a) inputs in respect of which credit of duty is to be allowed were received in the factory not<br \/>\nbefore a period of six months from the date of filing such declaration and not before the date<br \/>\nof notification issued under Rule 57A;\n<\/p>\n<p>(b) amount of duty for which credit is sought have actually been paid on such inputs; and<\/p>\n<p>(c) inputs have actually been used or are to be used in the manufacturer of final products}.\n<\/p>\n<p>                        Admittedly, the applicant has claimed the Modvat Credit on the basis of the<br \/>\n                        original copy of invoice and not on the basis of the duplicate copy<br \/>\n                        (transporter&#8217;s copy). Before the Asstt. Commissioner, no such plea has been<br \/>\n raised by the applicant that the duplicate copy (transporter&#8217;s copy) has been<br \/>\nlost in transit and as such the benefit of Rule 57G(2A) has not been availed.<br \/>\nThe Asstt. Commissioner has also recorded the finding that sufficient time<br \/>\nwas given to the assessee to produce duty paying documents but the same was<br \/>\nnot done. Therefore, the Authorities have rightly held that the Modvat Credit<br \/>\nwas allowed in violation of Rule 52A and 57G of the Act. Since no plea has<br \/>\nbeen taken by the applicant before the Asstt. Commissioner that the duplicate<br \/>\ncopy (transporter&#8217;s copy) has been lost in transit, hence, the Tribunal has<br \/>\nrightly held that such plea could not be considered at this stage.\n<\/p>\n<p>We do not see any error in the view taken by the Tribunal in refusing to<br \/>\nentertain such plea. In such circumstances, we do not see that any substantial<br \/>\nquestion of law which is sought to be considered by this Court arises from the<br \/>\norder of the Tribunal.\n<\/p>\n<p>The reference is, accordingly, dismissed.\n<\/p>\n<p>Order Date :- 7.1.2010<br \/>\nkkg\n <\/p>\n","protected":false},"excerpt":{"rendered":"<p>Allahabad High Court M\/S Qamar Steel Tubes (P) Ltd. vs The Customs, Excise &amp; Cold &#8230; on 7 January, 2010 Court No. &#8211; 37 Case :- CENTRAL EXCISE REFERENCE APPLICATION No. &#8211; 68 of 2000 Petitioner :- M\/S Qamar Steel Tubes (P) Ltd. Respondent :- The Customs, Excise &amp; Cold (Control) &amp; Others Petitioner Counsel [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[9,8],"tags":[],"class_list":["post-122903","post","type-post","status-publish","format-standard","hentry","category-allahabad-high-court","category-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>M\/S Qamar Steel Tubes (P) Ltd. vs The Customs, Excise &amp; Cold ... on 7 January, 2010 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/ms-qamar-steel-tubes-p-ltd-vs-the-customs-excise-cold-on-7-january-2010\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"M\/S Qamar Steel Tubes (P) Ltd. vs The Customs, Excise &amp; 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