{"id":152319,"date":"2003-11-06T00:00:00","date_gmt":"2003-11-05T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/n-r-c-ltd-vs-commissioner-of-central-excise-on-6-november-2003"},"modified":"2018-09-28T14:33:51","modified_gmt":"2018-09-28T09:03:51","slug":"n-r-c-ltd-vs-commissioner-of-central-excise-on-6-november-2003","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/n-r-c-ltd-vs-commissioner-of-central-excise-on-6-november-2003","title":{"rendered":"N.R.C. Ltd. vs Commissioner Of Central Excise on 6 November, 2003"},"content":{"rendered":"
Customs, Excise and Gold Tribunal – Mumbai<\/div>\n
N.R.C. Ltd. vs Commissioner Of Central Excise on 6 November, 2003<\/div>\n
Equivalent citations: 2002 (149) ELT 376 Tri Mumbai<\/div>\n
Bench: S T S.S.<\/div>\n<\/p>\n
<\/pre>\n
ORDER<\/p>\n
 S. S. Sekhon, Member (Technical) <\/p>\n
 1. Common order is passed since the issues in appeals is common. The issue in this case is the denial of modvat credit on capital goods under Rule 57Q and penalty imposed on the appellants.\n<\/p>\n
 2. The appellants have produced a chart showing the capital goods\/inputs use and also the case law which are directly covering the items under dispute as well as having persuasive value. This leads to a conclusion that the credit should be eligible.\n<\/p>\n
 3. On the perusal of this chart and the DR concurring it is to be held that credit on all items is given in the chart below:\n<\/p>\n
E\/159\/2000-Mum — NRC LTD vs CCE MODVAT [SIC](SrNo25) PENALTY RS.7,100\/-PERIOD APRIL 95<\/p>\n
CAPITAL GOODS\/INPUTS<\/p>\n
USE<\/p>\n
COVERED 8V CASE LAWS –\n<\/p>\n
(DIRECT\/PERSUASIVE)<\/p>\n
Brass Nuts for Copper Rod<\/p>\n
Used for holding
\n  the copper place in Anode Assembly for power supply in Caustic Soda
\n  production<\/p>\n
1999(114)ELT
\n  347 (T) 2003 (54) RLT 801 (T) 2000 (116) ELT
\n  528 (T) 2002 (147) ELT 570 (T)<\/p>\n
– VINDHYA TELE LINKS – STEEL AUTHORITY OF – VINDHYA TELELINKS – D.S.M.SUGAR
\n  MILLS<\/p>\n
Copper Blocks<\/p>\n
Attached to Cells used in the causticSOda manufactured-
\n  Parts of Circuit Breaker<\/p>\n
[SIC] (108) ELT 47 (T)<\/p>\n
JAWAHAR MILLS<\/p>\n
PVC CB 500, PVT 600 Thinner, Oroanic Chemicals, PVC ACS Organic
\n  Chemicals<\/p>\n
Used for painting
\n  process pipe lines and equipments to avoid corrosion<\/p>\n
2000 (117) ELT 769(T)<\/p>\n
– BHARAT RADIATORS L<\/p>\n
Cooling Water Tank<\/p>\n
Used for cooling
\n  water which is required for processing raw Materials<\/p>\n
2000 (118) ELT 608 (T) 2001 (42) RLT 329
\n  (T)<\/p>\n
– SEARCH CHEM IND6T. –\n<\/p>\n
  VISHWA VISHAL ENGG<\/p>\n
Electric
\n  Insulation Chequered Rubber Matt in Black Colour<\/p>\n
Used for avoiding
\n  electrical shocks to keep the machines running continuously<\/p>\n
2002 (52) RLT 602 (T) 2002 (51 ) RLT
\n  735 (T)<\/p>\n
– SPIC LTD. – SPIC LTD.\n<\/p>\n
Level Gauge with
\n  Pots and Accessories<\/p>\n
Used for
\n  measuring level of process fluids in tank<\/p>\n
1997(96) ELT 404 (T) 2002 (51) RLT
\n  1075 (T)<\/p>\n
– MODERN
\n  PETROFILS – CHEMPLAST INDIA LTI<\/p>\n
PVDF Plain Gasket
\n  Flanges<\/p>\n
Part of
\n  electrolyser used in the manufacture of caustic soda<\/p>\n
2002 (51) RLT 951 (T) 1998(102) ELT 750 (T) 2002 (61) RLT
\n  837 (T)<\/p>\n
– CHEMPLAST INDIA
\n  LTC – TITAWI SUGAR COMPLE – SHASUN
\n  CHEMICALS<\/p>\n
 E\/160\/2000-Hum  NRC LTD vs CCE MODVAT RS.3,85,276\/- PENALTY RS.3,000\/-Sr.No.29)PERIOD MAY ’95TO JULY’95,OCT’95,NOV’95,MARCH\/’96,OCT’96 t J<\/p>\n
CAPITAL GOODS\/INPUTSVessels<\/p>\n
USE COVEREIUsed for ueeff tor transporting caustic vapours and combustion air to the related
\n  equipments<\/p>\n
3 BY CASE LAWS –\n<\/p>\n
  (DIRECT\/PERSUASIVE}  1<m (10J^ CLT 176(T)- SUMIL CYNCHM-fcTL 1998 (102)ELT 384 (T)- STAR PAPER MILLS 1998(98)ELT 674 (T)- DA8UR INDIA LTD.\n<\/p>\n
Packing System<\/p>\n
This is automatic
\n  carton strapping and tapping machines in which rayon cakes are packed<\/p>\n
2001 (46) RLT 301 (T) – ADVANI OVERLIKON 1999(112) ELT 50 (T) – ASSOCIATED CAPSUIES<\/p>\n
Pumps<\/p>\n
Used for
\n  supplying caustic soda and sulphuric acid to steeping press<\/p>\n
2000 (116) ELT 132 (T) – MODI TYRE 2000 (116)
\n  ELT 461 (T) – PUNJAB CHEM ft PH.\n<\/p>\n
Indion 225<\/p>\n
Used for softening water which is used for preparation of viscose
\n  used in manufacture of rayon<\/p>\n
Eligible as inputs<\/p>\n
Other Organic Chemicals<\/p>\n
Used for painting
\n  caustic soda process pipe lines to avoid, corrosion\n<\/p>\n
  – CAs InnutsY<\/p>\n
2000 (117) ELT 769 (T) – BHARAT RADIATOR<\/p>\n
 E\/354\/2000-Mum  NRC LTD VS CCE MODVAT RS.1.04.340\/-SrNn PENALTY RS.3,000\/-SK1>0″iU PERIOD MARCH ’95<\/p>\n
CAPITAL GOODS\/INPUTS<\/p>\n
USE<\/p>\n
COVERED BY CASE LAWS – (DIRECT\/PERSUASIVE)<\/p>\n
Air Conditioner<\/p>\n
Used for maintaining the required
\n  temperature and humidity for<\/p>\n
1999(107) ELT 176 (T) – SUNIL SYNCHBM LD. 1999(107) ELT 66 (T) – PHARMASYNTH FORMULATI<\/p>\n
\u00a0<\/p>\n
manufacture
\n  of Rayon Yarn.\n<\/p>\n
1999(107) ELT 170 (T) – LUPIN LABORATORIES LT<\/p>\n
Transporting
\n  Vessels<\/p>\n
Used for storing and circulating
\n  the viscose for purification which are used for manufacture of Rayon yarn<\/p>\n
1998(102)ELT
\n  384 (T)- STAR PAPER MILLS LTD 1998 (98)ELT 674 (T)- DABUR INDIA LTD.\n<\/p>\n
E\/469\/2QQO-Mum
\nNRC LTD vs CCE MODVAT RS. 39,669\/- …  PENALTY RS. 2,700\/- Sr.
\nno. 31  PERIOD APRIL ’96 TO MAY ’96<\/p>\n
CAPITAL GOODS\/INPUTS<\/p>\n
USE<\/p>\n
COVERED BY CASE LAWS-(DIRECT\/PERSUASIVE)<\/p>\n
Corrugated Hose Pipe<\/p>\n
Used for transfer of furnace oil
\n  which is used as fuel for producing heat for heating heat transfer salt<\/p>\n
2000 (116) ELT 554 (T) – GLOBAL
\n  SUGAR LTC .\n<\/p>\n
Safety Shower<\/p>\n
Used as safety measure in case
\n  of leakage of caustic soda flakes.\n<\/p>\n
\u00a0<\/p>\n
Bolts & Nuts<\/p>\n
Used for fitting various
\n  machines falling under Chapter Heading 8445\/ 8479 used for manufacture of
\n  final product Rayon Yarn, Nylon Yarn and various chemicals..\n<\/p>\n
1999 (114) ELT 347 (T) –\n<\/p>\n
  VINDHYA TELELINKS 2000 (118) ELT 608 (T) – SEARCH CHEM IND.2000 (118) ELT 196
\n  (T) – DHIR CEMENTS<\/p>\n
Pressed Steel Radiators<\/p>\n
Ueed of manufacture of Rayon Yarn, Nylon Yarn and various chemicals<\/p>\n
\u00a0<\/p>\n
NTB Extremulus Flat Belt<\/p>\n
Used for driving the spindles
\n  in saurer Allma machine where Nylon Yarn is wound.\n<\/p>\n
2001 (133) ELT 90 (T) – OSWAL FATS 1 OIL 2002 (51) RLT 458 (T) – DALMIA CEMENTS 2000 (116) ELT
\n  461 (T) – PUBJAB CHEM & P><\/p>\n
Water Shield Brand Textile Hose
\n  Pipe<\/p>\n
Used for supplying water
\n  required in Rayon plant.\n<\/p>\n
2001 (130) ELT 193 (T) –\n<\/p>\n
  PEPSICO INDIA<\/p>\n
Plain Plate<\/p>\n
These are parts of Hopper.\n<\/p>\n
  Boiler is essential for generation of steam which is used for manufacture of
\n  various final products<\/p>\n
2002 (150) ELT 650 (T) – UNITED
\n  PHOSPHORC 2000 (119) ELT 611 (T) – GLOBAL SUGAR LT: 2003 (54) RLT 544 ‘”‘ (NET ISPAT LTD.\n<\/p>\n
Fanner Belt<\/p>\n
Used for running various motors
\n  required for manufacture of fina products.\n<\/p>\n
2001 (133!) ELT 90 (T) – OSWAL FATS & OILS 2002 (51) RLT 458 (T) – DALMIA CEMENTS 2000 (116) ELT
\n  461 (T) – PUBJAB CHEM * PHARM<\/p>\n
Unbrako Alien Key, Socket Head,
\n  Caps Screw, Socket Set, Screw, Hex Socket Alien Screw<\/p>\n
Used for fitting &
\n  installing various machines required for manufacture of final products.\n<\/p>\n
1997 (95) ELT 655 (T) – CENTURY
\n  CEMENTS 2001 (130) ELT 903 (T) – ISPAT ALLOYS 2002 (51) RLT 49 (T) – MAX G.B.LTD.\n<\/p>\n
Ultrasonic Cleaner<\/p>\n
Ultrasonic Cleaner Is, ideally
\n  suited for this precision work, which cleans the spinnerets thoroughly
\n  without Inflicting any damage to the diameter of the orifices<\/p>\n
2000 (115) ELT 169 (T) – SRF
\n  LTD.\n<\/p>\n
E\/536\/2000-Mum  NRC
\nLTD VS CCE MODVAT RS.1,57,979\/-sr.nO.34(SICK)  PENALTY RS.4,400\/-  PERIOD JUNE & JULY. 96<\/p>\n
CAPITAL GOODS\/INPUTS<\/p>\n
USE<\/p>\n
COVERED BY CASE LAWS-(DIRECT\/PERSUAST)<\/p>\n
Unbrako Socket, Alien Cap Screw,
\n  Set Screw, Grab Screw, Alien Key, Cap Screw, Socket Set Screw<\/p>\n
Used in fitting &
\n  Installing various machines required for manufacture of final products.\n<\/p>\n
1997 (95) ELT 655 (T) – CENTURY CEMENTS 2001 (130) ELT 903 (T) –
\n  ISPAT ALLOYS 2002 (51) RLT 49 (T) – MAX Q.B.LTD.\n<\/p>\n
S.S.Rods and Welding Rods, M.S.
\n  Welding Rods, Welding Electrodes<\/p>\n
Rods are used for welding pipe lines,
\n  machine parts, tanks etc. which are use for manufacture of Rayon Yarn, Nylon Yarn,
\n  and Chemicals.\n<\/p>\n
1999 (105) ELT 124 (T) – MEWAR
\n  SUGAR MIL 1999 (111) ELT 608 (T) – K.L. STEEL LTD. 1999 (108) ELT 47 (T) – JAWAHAR M-ILLS<\/p>\n
Chain<\/p>\n
Used for regulating the speed
\n  of pump through which viscose is pumped as per process requirement for
\n  manufacture of Rayon Yarn.\n<\/p>\n
1997 (23) RLT 306 (T) – MAIHAR CEMENT 2002 (53) HLT 294 (T) – MAWANA SUGAR 2002 (53) RLT 304 (T) – JINDAL STRIPS 1999 (105) ELT 124 (T) -.MEWAR
\n  SUGAR<\/p>\n
Capacitors<\/p>\n
Used for commutation of silicon
\n  control rectifier through which electrical supply 1e given to pot motors
\n  where rayon yarn 1s wound.\n<\/p>\n
1998 (98) ELT 156 (T) – VIVEK ALLOYS LT 2003 (156) ELT 918 (T) –
\n  JINDAL STRIPS 2002 (51) RLT 951 (T) –
\n  CHEMPLAST INDIA 2002 (49) RLT 813 (T)\n<\/p>\n
  – SAMCOR GLASS<\/p>\n
Bolts<\/p>\n
Used for fitting various
\n  machines falling under Chapter Heading 8445\/ 8479 used for manufacture of
\n  finala < product Hayon Yarn, Nylon Yarn and various chemicals.\n<\/p>\n
2000 (116) ELT 528 (T) –\n<\/p>\n
  VINDHYA TELELIN 2000 (118) ELT 608 (T) – SEARCH CHEM INC 1999 (114) ELT 347 (T)\n<\/p>\n
  – VINDHYA TELELIN 2000 (118) ELT 196 (T) – DHIR CEMENTS<\/p>\n
Antimonial Lead Flanges and Plater<\/p>\n
Used for carrying sulphuric acid to the spinning machine
\n  for manufacture of Rayon Yarn.\n<\/p>\n
2002 (51) RLT 1075 (T) – CHEMPLAST INDIA 1998 (102) ELT
\n  488 (T) – J . K.PH ARMAGH EM<\/p>\n
Fenner Belt<\/p>\n
Used for running various motors required for manufacture
\n  of final products.\n<\/p>\n
2001 (133) ELT
\n  90 (T) – OSWAL FATS & OILS 2002 (51) RLT 458 (T) – OALMIA CEMENTS 2000 (116) ELT 461 (T) – PUBJAB
\n  CHEM i PHAF<\/p>\n
Fuse Fitting & also with HRC Fuse, CFS with HRC F\/L,
\n  NBC * HBC Fuse Link, Conductors Do! Starter, also Fuse Board W\/o Indicator
\n  Fuse Link<\/p>\n
Used for giving electrical supply to the Rayon spinning
\n  machine falling under CSH 8445 where Rayon filament are formed.\n<\/p>\n
1997 (95) ELT 301 (T) – KANORIA CHEMICALS 2002 (149) ELT
\n  1291 (T) – STEEL STRIPS LTD. 2001 (137) ELT 1159 (T) – JINDAL STRIPS LTC 1998
\n  (101) ELT 422 (T) – BHUSHAN STEELS<\/p>\n
Push Button Station<\/p>\n
Used for operating solenoid Valves in bleaching process.
\n  These valves are used for supplying oil to bleaching machine falling under
\n  CSH 8481 where cakes are bleached.\n<\/p>\n
2002 (143) ELT 503 ( P*H ) – S. B. PACKAGING 2002 (51) ELT 837 (T) – SHASUN CHEMICALS<\/p>\n
HSS Parallel Shank Jobber Series Twist Drills<\/p>\n
Used for making holes to plates, shafts etc. which are
\n  in the 1o nature of dril bite<\/p>\n
\u00a0<\/p>\n
Textile Hose Pipe<\/p>\n
Used for supplying water required in Rayon plant.\n<\/p>\n
2001 (130) ELT 193 (T) –\n<\/p>\n
  PEPSICO INDIA<\/p>\n
Lubricant Boxes<\/p>\n
These are fitted 1n plug valves. . These valves are
\n  fitted on various pipe lines in manufacturing process<\/p>\n
\u00a0<\/p>\n
Aluminium Ext. Section<\/p>\n
This is a part of Bleaching dryer. Dryer is used for
\n  drying the Rayon cakes.\n<\/p>\n
2002 (147) ELT 377 (T) –\n<\/p>\n
  GANGESHWAR LTD<\/p>\n
 is held to be admissible except on items Safety Shower and HSS Parallel Shank Jobber Series Twist Drills.\n<\/p>\n
 4. Since the credit is found to be eligible on almost the entire disputed items no penalty is found to be eligible to be imposed on the appellants since the issue of eligibility of capital goods credit was itself in doubt. Besides, a very small amount is been denied. Appeals allowed as per findings herein above i.e. penalty set aside and credit of all items except the items Safety Shower and HSS Parallel Shank Jobber Series Twist Drills.\n<\/p>\n
 (Pronounced in Court) <\/p>\n","protected":false},"excerpt":{"rendered":"
Customs, Excise and Gold Tribunal – Mumbai N.R.C. Ltd. vs Commissioner Of Central Excise on 6 November, 2003 Equivalent citations: 2002 (149) ELT 376 Tri Mumbai Bench: S T S.S. ORDER S. S. Sekhon, Member (Technical) 1. Common order is passed since the issues in appeals is common. The issue in this case is the […]<\/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-152319","post","type-post","status-publish","format-standard","hentry","category-judgements"],"yoast_head":"\nN.R.C. 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