{"id":148537,"date":"2001-11-07T00:00:00","date_gmt":"2001-11-06T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/western-metal-inds-vs-commr-of-central-excise-on-7-november-2001"},"modified":"2016-02-18T00:22:51","modified_gmt":"2016-02-17T18:52:51","slug":"western-metal-inds-vs-commr-of-central-excise-on-7-november-2001","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/western-metal-inds-vs-commr-of-central-excise-on-7-november-2001","title":{"rendered":"Western Metal Inds. vs Commr. Of Central Excise on 7 November, 2001"},"content":{"rendered":"<div class=\"docsource_main\">Customs, Excise and Gold Tribunal &#8211; Mumbai<\/div>\n<div class=\"doc_title\">Western Metal Inds. vs Commr. Of Central Excise on 7 November, 2001<\/div>\n<div class=\"doc_citations\">Equivalent citations: 2002 (79) ECC 71<\/div>\n<div class=\"doc_bench\">Bench: J T J.H.<\/div>\n<\/p>\n<pre><\/pre>\n<p>ORDER<\/p>\n<p> J.H. Joglekar, Member (T)<\/p>\n<p>1. The appellants are not present. On earlier occasion also they remained absent. The case is, therefore, decided on the strength of documents on record and after hearing Shri M.H. Shaikh.\n<\/p>\n<p>2. The appellants manufactured aluminium products on their own as well as on job work basis. They consumed furnace oil for melting of aluminium. The appellants performed such job work under Rule 57F(3) of the Central Excise Rules 1944 where certain processes were undertaken on the inputs sent to them. Since such goods did not discharge the burden of duty in the hands of the job workers, the Assistant Collector after issue of Show Cause Notice and after hearing the Assessee disallowed the credit on furnace oil used for such job processing. The Collector (Appeals) having upheld the decision, the present appeal has been filed.\n<\/p>\n<p>3. The basic principle of the Modvat scheme is where the final product is dutiable, credit taken of the duty paid on the inputs can be utilised for payment of duty on the final product. There are certain exceptions, which are necessary to promote exports, etc. Therefore, where the final products do not pay duty, the credit cannot be taken. But the issue here is different. The issue is that no final product itself would emerge. The Scheme of Rule 57F(3) is that the goods are moved for undertaking certain operations. The Rule permits intermediate products to be produced by the job workers. In either case, there is no burden of duty on the job workers and therefore, he cannot take the Modvat benefit.\n<\/p>\n<p>4. It can be said that the Scheme is inequitable. If the job-worker were to be in the seat of principal manufacturer, the same benefit would be available to him. But the inequity is inherent in the Scheme of operations and cannot be corrected by the Executive or the Judicial Officers.\n<\/p>\n<p>5. The appeal has no merits and is rejected.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Customs, Excise and Gold Tribunal &#8211; Mumbai Western Metal Inds. vs Commr. Of Central Excise on 7 November, 2001 Equivalent citations: 2002 (79) ECC 71 Bench: J T J.H. ORDER J.H. Joglekar, Member (T) 1. The appellants are not present. On earlier occasion also they remained absent. The case is, therefore, decided on the strength [&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":[1],"tags":[],"class_list":["post-148537","post","type-post","status-publish","format-standard","hentry","category-judgements"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Western Metal Inds. vs Commr. 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