{"id":144013,"date":"2004-06-08T00:00:00","date_gmt":"2004-06-07T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/super-cassettes-industries-ltd-vs-commissioner-of-central-excise-on-8-june-2004"},"modified":"2018-01-19T08:05:11","modified_gmt":"2018-01-19T02:35:11","slug":"super-cassettes-industries-ltd-vs-commissioner-of-central-excise-on-8-june-2004","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/super-cassettes-industries-ltd-vs-commissioner-of-central-excise-on-8-june-2004","title":{"rendered":"Super Cassettes Industries Ltd. vs Commissioner Of Central Excise on 8 June, 2004"},"content":{"rendered":"<div class=\"docsource_main\">Customs, Excise and Gold Tribunal &#8211; Delhi<\/div>\n<div class=\"doc_title\">Super Cassettes Industries Ltd. vs Commissioner Of Central Excise on 8 June, 2004<\/div>\n<div class=\"doc_citations\">Equivalent citations: 2004 (171) ELT 280 Tri Del<\/div>\n<div class=\"doc_bench\">Bench: P Bajaj<\/div>\n<\/p>\n<pre><\/pre>\n<p>ORDER<\/p>\n<p>P.S. Bajaj, Member (J)<\/p>\n<p>1. Heard. The duty amount involved is of Rs. 4,98,826\/- and penalty of Rs. 10,000\/- which has been confirmed against the appellants by denying them Modvat credit on the inputs on the ground that it was not taken within a reasonable time. But from the record it is evident that the inputs were received by the appellants in 1993 and they had taken the credit in February 95. The period for taking the credit was restricted to six months only w.e.f. 29-6-1995 by making amendment in Rule 57G of the Central Excise Rules. Therefore, the amended provisions could not be invoked for disallowing modvat credit. Prima facie the appellants have a strong case as the same stands covered by the ratio of law laid down in Steel Authority of India Ltd. v. CCE, Raipur, 2001 (129) E.L.T. 459 wherein it has been observed that if the credit had been taken prior to the amendment of Rule 57G within 3-4 years after the issuance of duty paying documents, the same cannot be denied. The stay application is therefore allowed. The appeal is posted for regular hearing on 6-8-2004.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Customs, Excise and Gold Tribunal &#8211; Delhi Super Cassettes Industries Ltd. vs Commissioner Of Central Excise on 8 June, 2004 Equivalent citations: 2004 (171) ELT 280 Tri Del Bench: P Bajaj ORDER P.S. Bajaj, Member (J) 1. Heard. The duty amount involved is of Rs. 4,98,826\/- and penalty of Rs. 10,000\/- which has been confirmed [&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":[41,33],"tags":[],"class_list":["post-144013","post","type-post","status-publish","format-standard","hentry","category-customs-excise-and-gold-tribunal-delhi","category-tribunal"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.0 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Super Cassettes Industries Ltd. vs Commissioner Of Central Excise on 8 June, 2004 - 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\/super-cassettes-industries-ltd-vs-commissioner-of-central-excise-on-8-june-2004\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Super Cassettes Industries Ltd. vs Commissioner Of Central Excise on 8 June, 2004 - Free Judgements of Supreme Court &amp; 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