{"id":155819,"date":"2004-02-13T00:00:00","date_gmt":"2004-02-12T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/atul-limited-vs-commissioner-of-central-excise-on-13-february-2004-2"},"modified":"2018-09-02T20:29:24","modified_gmt":"2018-09-02T14:59:24","slug":"atul-limited-vs-commissioner-of-central-excise-on-13-february-2004-2","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/atul-limited-vs-commissioner-of-central-excise-on-13-february-2004-2","title":{"rendered":"Atul Limited vs Commissioner Of Central Excise on 13 February, 2004"},"content":{"rendered":"
Customs, Excise and Gold Tribunal – Mumbai<\/div>\n
Atul Limited vs Commissioner Of Central Excise on 13 February, 2004<\/div>\n
Bench: S T C.<\/div>\n<\/p>\n
<\/pre>\n
ORDER<\/p>\n
 Shri C. Satapathy, Member (T) <\/p>\n
 1. Heard both sides. Shri R.H. Shah, learned Manager Excise of the appellant company submits that the appellants have been denied the Modvat credit of varying amounts in respect of 13 different capital goods listed below:-\n<\/p>\n
Sr.No.\n<\/p>\n
Description of C.G.\n<\/p>\n
Heading No.<\/p>\n
Usage<\/p>\n
Applicable Case Law<\/p>\n
1.<\/p>\n
Transformer Box<\/p>\n
8537.00<\/p>\n
Electrical Machinery
\n  &spares.\n<\/p>\n
  Necessary for supply of electricity to various machines<\/p>\n
2003 ( 158) ELT 161 (T)<\/p>\n
 2001(130) ELT397(T)<\/p>\n
 2001(137) ELT 1341 (T)<\/p>\n
 1997 (95) ELT 665(T)<\/p>\n
 1996 (88) ELT 532 (T)<\/p>\n
\u00a0<\/p>\n
Modvat Rs.1095-00<\/p>\n
\u00a0<\/p>\n
\u00a0<\/p>\n
\u00a0<\/p>\n
2,<\/p>\n
Absorption Heat Pump<\/p>\n
8418.00<\/p>\n
Pump is required for
\n  maintaining to control temperature of critical chemical conversion process<\/p>\n
2002(149)ELT 736<\/p>\n
 2001(138)ELT 1436 <\/p>\n
1996 (83) ELT 221 <\/p>\n
Comm.(A) <\/p>\n
1996 (88) ELT 753 (T)<\/p>\n
\u00a0<\/p>\n
Modvat Rs.3,42,1 30=00<\/p>\n
\u00a0<\/p>\n
\u00a0<\/p>\n
\u00a0<\/p>\n
3.<\/p>\n
Furacin Powder &
\n  Syrup<\/p>\n
3214.00<\/p>\n
Used in our reaction
\n  vessel which are lined with Acid resisting tiles to resist highly corrosive
\n  chemical conditions<\/p>\n
1. 1999 (109) ELT 629
\n  (T)<\/p>\n
 2. 1999 (111) ELT 281<\/p>\n
 (T)3. 1998 (101) ELT 131<\/p>\n
 (T) 4. 1991(96) ELT (1)<\/p>\n
\u00a0<\/p>\n
\u00a0<\/p>\n
–\n<\/p>\n
&
\n  high temperatures. This is also used as mortar for jointing acid resisting
\n  tiles inside the vessels, Therefore, part-& parcel of equipments. These
\n  items are also refactory material which are used to project the machinery
\n  from the corrosion & are
\n  chemical binder used for fixing the acid, alkali & heat resistant bricks
\n  & tiles in reaction vessels & tiles in reaction vessels &
\n  equipments.\n<\/p>\n
\u00a0<\/p>\n
\u00a0<\/p>\n
Modvat
\n  Rs.2,87,541=00<\/p>\n
\u00a0<\/p>\n
\u00a0<\/p>\n
\u00a0<\/p>\n
4.<\/p>\n
PP\/FRP
\n  Pipes\/ Elbows<\/p>\n
3917.00<\/p>\n
Essential
\n  accessories without these<\/p>\n
1.
\n  2002 (150) ELT 765<\/p>\n
\u00a0<\/p>\n
\u00a0<\/p>\n
\u00a0<\/p>\n
 2.2001 (137)ELT 1341<\/p>\n
\u00a0<\/p>\n
\u00a0<\/p>\n
\u00a0<\/p>\n
accessories final
\n  products could not be manufactured. In certain process taking out of the
\n  processed material openly from processing vessel is not permissible because
\n  of the hazardous nature &, different
\n  tow or high temperatures under such circumstances PP\/FRP Pipes\/ Elbows are
\n  used.\n<\/p>\n
3. 1998 (100)ELT 52(T)<\/p>\n
4.1998(102) ELT 572 (T)<\/p>\n
5.1998(104) EVT486 (T) <\/p>\n
6.1998(99)ELT54(T)<\/p>\n
7.1997 (96) ELT 404(7)<\/p>\n
\u00a0<\/p>\n
\u00a0<\/p>\n
Modvat Rs. 62.143=00<\/p>\n
\u00a0<\/p>\n
\u00a0<\/p>\n
\u00a0<\/p>\n
5.<\/p>\n
Air Conditioner<\/p>\n
8415.00<\/p>\n
Used in the process
\n  plant microprocessor based process control units arc installed in the process
\n  plant.\n<\/p>\n
2002 (150) ELT 570 (T-Del)<\/p>\n
 2001 (138) ELT 1436 (T- Chennai)<\/p>\n
2000 ( 124) ELT 541 (T)<\/p>\n
2000 (123) ELT 1 119)
\n  (T)<\/p>\n
\u00a0<\/p>\n
\u00a0<\/p>\n
\u00a0<\/p>\n
\u00a0<\/p>\n
\u00a0<\/p>\n
19(IP8)ELT47(T)<\/p>\n
6<\/span><\/p>\n
Modvat Rs. 19,800=00<\/p>\n
\u00a0<\/p>\n
\u00a0<\/p>\n
\u00a0<\/p>\n
Rupture Disc<\/p>\n
7326.00<\/p>\n
Treated as safety
\n  device. These discsare used as specialsafety measures.\n<\/p>\n
1999(114) ELT867(T)<\/p>\n
 1998 (100) ELT 52 (T)<\/p>\n
1998 (99) ELT 54 (T)<\/p>\n
\u00a0<\/p>\n
ModvHt Rs. 3608=00<\/p>\n
\u00a0<\/p>\n
\u00a0<\/p>\n
\u00a0<\/p>\n
7.<\/p>\n
Glass Beads<\/p>\n
7013.00<\/p>\n
Used as Miling mediain
\n  the millingmachines. Used.\n<\/p>\n
1 197 (95) ELT 655 (T)<\/p>\n
\u00a0<\/p>\n
Modvat Rs. 43,724=00<\/p>\n
\u00a0<\/p>\n
\u00a0<\/p>\n
\u00a0<\/p>\n
8<\/span><\/p>\n
M-Seal<\/p>\n
3214.00<\/p>\n
Used for repairs ofprocess
\n  equipments.\n<\/p>\n
2002 (147) ELT 792 (T-Bang)<\/p>\n
2001 (137) ELT 1341 (T-Del)<\/p>\n
\u00a0<\/p>\n
Moilvat Rs. 2681-83<\/p>\n
\u00a0<\/p>\n
\u00a0<\/p>\n
\u00a0<\/p>\n
9<\/span><\/p>\n
Ion Exchange Resins
\n  &Polymers<\/p>\n
3914.00<\/p>\n
Use for purificationof brine & water byIon
\n  Exchange system.These Ion ExchangeTowers which aremachines fallingunder 8479.\n<\/p>\n
  19. IonExchange is atreatment by which<\/p>\n
Part of the equipment<\/p>\n
\u00a0<\/p>\n
\u00a0<\/p>\n
\u00a0<\/p>\n
certain salts &
\n  other impurities are removed. Therefore these to be considered to be parts of
\n  Ion Exchange Tower.\n<\/p>\n
\u00a0<\/p>\n
\u00a0<\/p>\n
Modvat Rs. 4.86. 583-00<\/p>\n
\u00a0<\/p>\n
\u00a0<\/p>\n
\u00a0<\/p>\n
10<\/span><\/p>\n
M.S. Shell & Heal
\n  Exchanger<\/p>\n
8419.99<\/p>\n
Used for heating ofprocess gases during
\n  manufacturing operation in sulphuric acid plant.\n<\/p>\n
2002 (150) ELT 69;\n<\/p>\n
  (T-Del)<\/p>\n
2000 (116) ELT 464 (T)<\/p>\n
2000 (124) ELT 54 1 (T)<\/p>\n
1998 (101) ELT 422 (T)<\/p>\n
\u00a0<\/p>\n
Modvat Rs. 18.750=00<\/p>\n
\u00a0<\/p>\n
\u00a0<\/p>\n
\u00a0<\/p>\n
11<\/span><\/p>\n
Hand Trollies<\/p>\n
8716.00<\/p>\n
Used for transforming
\n  Raw material & Semi-finished goods from one place to another<\/p>\n
I. 1 996 (87) El .T 91
\n  (T)<\/p>\n
2. 1997 (93) ELT 457 (T)<\/p>\n
3. 1996 (86) ELT 1 77
\n  (SC)<\/p>\n
4. 1998 (98) ELT 674 (T)<\/p>\n
\u00a0<\/p>\n
\u00a0<\/p>\n
\u00a0<\/p>\n
place<\/p>\n
\u00a0<\/p>\n
\u00a0<\/p>\n
Modvat Rs. 5163-00<\/p>\n
\u00a0<\/p>\n
\u00a0<\/p>\n
\u00a0<\/p>\n
12<\/span><\/p>\n
‘M S Process Tank<\/p>\n
7307.00<\/p>\n
Used for material
\n  storing equipment & used for keeping the material during the process
\n  of” manufacture<\/p>\n
2002(I50)ELT 765(T)<\/p>\n
1999 (1 14) ELT 363 (T)<\/p>\n
1999(106) ELT 317(T)<\/p>\n
 I998(98)ELT 674 (T)<\/p>\n
1999 (1 13) ELT 239 (T)<\/p>\n
\u00a0<\/p>\n
\u00a0<\/p>\n
Modvat Rs. 42, 600=00<\/p>\n
\u00a0<\/p>\n
\u00a0<\/p>\n
\u00a0<\/p>\n
13<\/span><\/p>\n
Whytheat – K<\/p>\n
3816.00<\/p>\n
Part & parcel of
\n  equipment 2000 (126)ELT915(T)<\/p>\n
2002 (147) ELT 1000<\/p>\n
2001 (46) RLT 197-CEGAT<\/p>\n
\u00a0<\/p>\n
Modval Rs. 20680=00<\/p>\n
\u00a0<\/p>\n
\u00a0<\/p>\n
\u00a0<\/p>\n
 2. He also states that in view of the various citations given above, the appellants are eligible for Modvat credit on the impugned goods. It is his contention that the lower authorities have not taken into account the various decisions of the Court and Tribunal while considering the claim of the appellants, As such, he prays for setting aside the orders and remanding the matter back to the original authority for re-adjudication. Shri M.H.Sheikh, learned J.D.R. appearing for the department has no objection to this proposal. Accordingly, with the consent of both sides, the impugned orders are set aside and the matter is remanded to the original authority for fresh adjudication. The appellants shall be afforded a reasonable opportunity of hearing before passing a fresh order. The appeal is allowed by way of remand.\n<\/p>\n
 (Dictated in Court) <\/p>\n","protected":false},"excerpt":{"rendered":"
Customs, Excise and Gold Tribunal – Mumbai Atul Limited vs Commissioner Of Central Excise on 13 February, 2004 Bench: S T C. ORDER Shri C. Satapathy, Member (T) 1. Heard both sides. Shri R.H. Shah, learned Manager Excise of the appellant company submits that the appellants have been denied the Modvat credit of varying amounts […]<\/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-155819","post","type-post","status-publish","format-standard","hentry","category-judgements"],"yoast_head":"\nAtul Limited vs Commissioner Of Central Excise on 13 February, 2004 - Free Judgements of Supreme Court & 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\/atul-limited-vs-commissioner-of-central-excise-on-13-february-2004-2\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Atul Limited vs Commissioner Of Central Excise on 13 February, 2004 - 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