{"id":161861,"date":"1997-02-05T00:00:00","date_gmt":"1997-02-04T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/asian-paints-i-limited-vs-collector-of-central-excise-on-5-february-1997"},"modified":"2016-01-24T21:47:23","modified_gmt":"2016-01-24T16:17:23","slug":"asian-paints-i-limited-vs-collector-of-central-excise-on-5-february-1997","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/asian-paints-i-limited-vs-collector-of-central-excise-on-5-february-1997","title":{"rendered":"Asian Paints (I) Limited vs Collector Of Central Excise on 5 February, 1997"},"content":{"rendered":"<div class=\"docsource_main\">Customs, Excise and Gold Tribunal &#8211; Mumbai<\/div>\n<div class=\"doc_title\">Asian Paints (I) Limited vs Collector Of Central Excise on 5 February, 1997<\/div>\n<div class=\"doc_citations\">Equivalent citations: 1998 (103) ELT 411 Tri Mumbai<\/div>\n<\/p>\n<pre><\/pre>\n<p>ORDER<\/p>\n<p>K.S. Venkataramani, Member (T)<\/p>\n<p>1. The appellants herein manufacture Paints and Varnishes falling under Chapter 32 of the Central Excise Tariff Act, 1985. They are availing of Modvat credit on inputs under Rule 57A of the Central Excise Rules. The Department initiated proceedings against them as it was observed that the appellants have availed Modvat credit of duty used in the manufacture of Alkyd Resins which is cleared at nil rate of duty to their sister concerns and other factories as per exemption under Notification No. 132\/86. Since alkyd resin were cleared at nil rate of duty the Department invoked Rule 57C which bars Modvat credit on inputs used in the manufacture of final product if the final product is exempted from duty. The Assistant Collector of Central Excise Division V Vadodara confirmed the demand and his order was upheld by the Collector (Appeals) Mumbai in the impugned order.\n<\/p>\n<p>2. None was present for the appellants when the matter was called. They have asked for adjournment of as their records are not traceable. This is an old appeal of the year 1989 we are not inclined to grant the adjournment.\n<\/p>\n<p>3. We have heard Shri Gurdeep Singh, the ld. JDR who contended that the duty demand is in respect of that quantity of Alkyd Resins which has been cleared by the appellant under Nil rate of duty gate passes to the other factory. Credit of duty on the input has been allowed where Alkyd Resins has been used as intermediate product in their own factory for captive consumption. Denial of credit under Rule 57C for denying Modvat on outside clearances is therefore justified.\n<\/p>\n<p>4. We have carefully considered the submissions made. The appellants have contended that they have declared alkyd resins as intermediate product in their Modvat declaration. This may be so, but this would cover their taking credit of inputs on that quantity of Alkyd Resin used by them captively, not in respect of the clearances under nil duty gate passes in terms of exemption Notification No. 132\/86. Rule 57C will come into play. The appellants argument that ultimately Alkyd Resins are used for the manufacture of Paints and Varnishes cleared on payment of duty from the other factories, cannot be accepted. In this view of the matter there is no reason to interfere with the impugned order. The appeal is rejected.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Customs, Excise and Gold Tribunal &#8211; Mumbai Asian Paints (I) Limited vs Collector Of Central Excise on 5 February, 1997 Equivalent citations: 1998 (103) ELT 411 Tri Mumbai ORDER K.S. Venkataramani, Member (T) 1. The appellants herein manufacture Paints and Varnishes falling under Chapter 32 of the Central Excise Tariff Act, 1985. They are availing [&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-161861","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>Asian Paints (I) Limited vs Collector Of Central Excise on 5 February, 1997 - 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\/asian-paints-i-limited-vs-collector-of-central-excise-on-5-february-1997\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Asian Paints (I) Limited vs Collector Of Central Excise on 5 February, 1997 - Free Judgements of Supreme Court &amp; 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