{"id":135024,"date":"2007-03-19T00:00:00","date_gmt":"2007-03-18T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-central-excise-vs-ms-home-ashok-leyland-ltd-on-19-march-2007"},"modified":"2018-08-24T20:49:55","modified_gmt":"2018-08-24T15:19:55","slug":"commissioner-of-central-excise-vs-ms-home-ashok-leyland-ltd-on-19-march-2007","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-central-excise-vs-ms-home-ashok-leyland-ltd-on-19-march-2007","title":{"rendered":"Commissioner Of Central Excise, &#8230; vs M\/S Home Ashok Leyland Ltd on 19 March, 2007"},"content":{"rendered":"<div class=\"docsource_main\">Supreme Court of India<\/div>\n<div class=\"doc_title\">Commissioner Of Central Excise, &#8230; vs M\/S Home Ashok Leyland Ltd on 19 March, 2007<\/div>\n<div class=\"doc_author\">Author: Kapadia<\/div>\n<div class=\"doc_bench\">Bench: S.H. Kapadia, B. Sudershan Reddy<\/div>\n<pre>           CASE NO.:\nAppeal (civil)  8607 of 2001\n\nPETITIONER:\nCommissioner of Central Excise, Madras\n\nRESPONDENT:\nM\/s Home Ashok Leyland Ltd\n\nDATE OF JUDGMENT: 19\/03\/2007\n\nBENCH:\nS.H. KAPADIA &amp; B. SUDERSHAN REDDY\n\nJUDGMENT:\n<\/pre>\n<p>J U D G M E N T<\/p>\n<p>KAPADIA, J.\n<\/p>\n<p>\tIn this civil appeal filed by the department the short<br \/>\nquestion which arises for determination is whether the<br \/>\nassessee was entitled to avail MODVAT credit on<br \/>\ndifferential duty paid during the period 21.4.1986 to<br \/>\n2.4.1987 in respect of inputs received in his factory during<br \/>\nthe year 1986-87 which inputs were utilized between the<br \/>\nperiod 16.8.1987 and 30.12.1987.  According to the<br \/>\nDepartment, Rule 57E of Central Excise Rules, 1944<br \/>\nunderwent an amendment with effect from 15.4.1987<br \/>\nwhich according to the department operated prospectively<br \/>\nand consequently the claimant was not entitled to avail<br \/>\nMODVAT credit of differential duty paid during the period<br \/>\n21.4.1986 to 2.4.1987.\n<\/p>\n<p>The respondent-assessee is a manufacturer of motor<br \/>\nvehicles. Assessee had received inputs under the cover of<br \/>\nspecified documents between the period 21.4.1986 to<br \/>\n2.4.1987.  After receipt  of  those inputs  the price of those<br \/>\ninputs stood revised by the supplier cum manufacturer of<br \/>\nthe inputs and consequently additional duty became<br \/>\npayable on the enhanced price which the assessee paid<br \/>\nduring the period 19.12.1986 and 28.10.1987.  The credit,<br \/>\nhowever, for the aforestated amount so paid was taken<br \/>\nbetween the period 16.8.1987 and 30.12.1987.  The<br \/>\ndifferential duty in respect of which credit was so taken<br \/>\nwas in the sum of Rs.6,43,994.47. At this stage it may be<br \/>\nnoted that the Modified Value Added Tax Scheme<br \/>\n(MODVAT Scheme) was introduced from 1.3.1986.  That<br \/>\nscheme is known as MODVAT Scheme. Prior to MODVAT<br \/>\nScheme there existed Proforma Credit Scheme under<br \/>\nwhich there was proviso three to Explanation 2 to Rule<br \/>\n56A(2) in which it was provided that if the duty paid on<br \/>\nthe material or on the components for which credit has<br \/>\nbeen allowed, stood varied subsequently due to any<br \/>\nreason resulting in refund or recovery from the<br \/>\nmanufacturer\/importer, as the case may be, then the<br \/>\ncredit shall be accordingly varied  by adjustment in the<br \/>\ncredit account maintained under sub-rule (3) or in the<br \/>\ncurrent account under the Rule 9(3) or under Rule<br \/>\n173G(1). If such an adjustment was not possible for any<br \/>\nreason then that adjustment had to be satisfied by<br \/>\npayment in cash.  Unfortunately, the corresponding<br \/>\nprovision came to be omitted or failed to be incorporated<br \/>\nunder Rule 57A of the MODVAT Scheme.  At this stage it<br \/>\nmay be noted that Rules 57A deals with applicability of<br \/>\nthe MODVAT Scheme and which rule is part of the Rules<br \/>\nset out in Chapter AA of Central Excise Rules titled &#8220;Credit<br \/>\nof Duty Paid on Excisable Goods used as inputs&#8221; Rule 57E<br \/>\nas it stood when MODVAT was first introduced on<br \/>\n1.3.1986 provided for adjustment in duty credit.  It<br \/>\noriginally provided that if the duty paid on any inputs in<br \/>\nrespect of which credit has been allowed  under Rule 57A,<br \/>\nis varied subsequently due to any reason resulting in<br \/>\nrefund, the credit alone shall be varied accordingly by<br \/>\nadjustment in the credit account maintained under Rule<br \/>\n57G(3) (with which we are concerned).  Rule 57E<br \/>\nunderwent a change on 1.3.1987 under which it was<br \/>\nstipulated that if duty paid on any inputs in respect of<br \/>\nwhich credit has been allowed under Rule 57A and if such<br \/>\nduty is varied subsequently due to any reason resulting in<br \/>\nrefund or if the duty is varied due to change in<br \/>\nclassification resulting in recovery  then the credit allowed<br \/>\nshall also be varied accordingly by adjudgment in the<br \/>\ncredit account maintained under Rule 57-G(3).  Rule 57-E<br \/>\nunderwent a further change on 11.5.1987.  This change<br \/>\noperated till 15.4.2000.  This case, therefore falls within<br \/>\nthe above period i.e. 11.5.87 to 15.4.2000.  Under this<br \/>\namended Rule 57E the right of the manufacturer to obtain<br \/>\nadditional MODVAT credit in respect of inputs on which<br \/>\nfurther duty had been paid for any reason subsequent to<br \/>\nthe date of the receipt of inputs by the manufacturer is<br \/>\nrecognized.  However, such right accrues to the<br \/>\nmanufacturer subject to his complying with the procedure<br \/>\nof adjustment contemplated in Rule 57E, as amended.\n<\/p>\n<p>The above discussion indicates that the right to claim<br \/>\nMODVAT credit existed only in Rule 57A.  Even Rule 57E<br \/>\nsays so. There can be no doubt that right from its<br \/>\ninception the right to claim MODVAT credit is under Rule<br \/>\n57A.  Rule 57A recognizes the right of the manufacturer to<br \/>\nclaim credit.   Rule 57E recognizes not only the right of the<br \/>\nmanufacturer to claim credit but also the extent to which<br \/>\ncredit could be claimed for the duty paid on inputs.<br \/>\nTherefore, Rule 57A is a substantive provision. However,<br \/>\nthe procedure of adjustment finds place in Rule 57E.  Rule<br \/>\n57E is procedural provision. It deals with adjustments in<br \/>\nduty credit.  The object behind enacting Rules 57A, 57E<br \/>\nand 57G  is to avoid duty on duty whereby the price of the<br \/>\nfinal product is loaded.  Therefore, Rule 57A recognizes<br \/>\nthe right of the manufacturer to take credit for the<br \/>\nspecified duty paid on the inputs, whereas Rule 57E deals<br \/>\nwith adjustment in the duty credit, such adjustment mean<br \/>\non account of reduction on the credit allowed.  It could<br \/>\nalso be in the event of refund.  Suffice it to state that Rule<br \/>\n57E deals only with adjustment in the duty credit. Rule<br \/>\n57G states that credit shall not be taken unless the<br \/>\nmanufacturer of the final product maintains his records<br \/>\nregarding receipt of the inputs in his factory like having<br \/>\nagain  bill of entry certain types of registers (RR-1) or any<br \/>\nother document prescribed by Central Board of Excise and<br \/>\nCustoms.\n<\/p>\n<p>In our view, therefore, the courts below were right in<br \/>\nholding that Rule 57E  was procedural, clarificatory and<br \/>\ntherefore would not affect the substantive rights of the<br \/>\nmanufacture of the specified final  product to claim<br \/>\nMODVAT credit for the duty paid on the inputs<br \/>\nsubsequent to the date of the receipt of those inputs.<br \/>\nConsequently, the respondent-manufacturer in the<br \/>\npresent case was entitled to take credit between the period<br \/>\n16.8.1987  to 30.12.1987 in the sum of Rs.6,43,994.57.\n<\/p>\n<p>Accordingly, the appeal stands dismissed with no<br \/>\norder as to costs.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Supreme Court of India Commissioner Of Central Excise, &#8230; vs M\/S Home Ashok Leyland Ltd on 19 March, 2007 Author: Kapadia Bench: S.H. Kapadia, B. Sudershan Reddy CASE NO.: Appeal (civil) 8607 of 2001 PETITIONER: Commissioner of Central Excise, Madras RESPONDENT: M\/s Home Ashok Leyland Ltd DATE OF JUDGMENT: 19\/03\/2007 BENCH: S.H. KAPADIA &amp; B. [&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":[30],"tags":[],"class_list":["post-135024","post","type-post","status-publish","format-standard","hentry","category-supreme-court-of-india"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Commissioner Of Central Excise, ... vs M\/S Home Ashok Leyland Ltd on 19 March, 2007 - 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\/commissioner-of-central-excise-vs-ms-home-ashok-leyland-ltd-on-19-march-2007\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Commissioner Of Central Excise, ... vs M\/S Home Ashok Leyland Ltd on 19 March, 2007 - Free Judgements of Supreme Court &amp; 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