{"id":165710,"date":"1999-04-19T00:00:00","date_gmt":"1999-04-18T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-c-ex-vs-punjab-tractors-ltd-on-19-april-1999"},"modified":"2017-05-11T12:53:56","modified_gmt":"2017-05-11T07:23:56","slug":"commissioner-of-c-ex-vs-punjab-tractors-ltd-on-19-april-1999","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-c-ex-vs-punjab-tractors-ltd-on-19-april-1999","title":{"rendered":"Commissioner Of C. Ex. vs Punjab Tractors Ltd. on 19 April, 1999"},"content":{"rendered":"
Customs, Excise and Gold Tribunal – Delhi<\/div>\n
Commissioner Of C. Ex. vs Punjab Tractors Ltd. on 19 April, 1999<\/div>\n
Equivalent citations: 2003 (162) ELT 1041 Tri Del<\/div>\n
Bench: S T Gowri<\/div>\n<\/p>\n
<\/pre>\n
ORDER<\/p>\n
Gowri Shankar, Member (T)<\/p>\n
1. Appeal admitted and taken up for disposal with consent.\n<\/p>\n
2. In the Order-in-Appeal, the Commissioner (Appeals) has confirmed the finding of the Asstt. Commissioner that Modvat credit could not be denied on the parts used by the respondent in the manufacture of forklift trucks overruling the sole objection in the notice that credit could not be allowed since the parts in question had been classified under Heading 8708.00 of Central Excise Tariff Act 1985.\n<\/p>\n
3. Heading 8708.00 is for parts and accessories of motor vehicles of Headings 87.01 to 87.05. The contention in the Department’s appeal is that the goods falling under this heading cannot be used as inputs in the manufacture of forklift truck since the trucks are classifiable under Heading 84 and not under any of the Headings of 87.01 to 87.05. Forklift trucks have many parts and accessories in common with motor vehicles under 87.01 to 87.05. The manufacturers of such parts would not be in a position to know, when they cleared the goods, exactly to what use the parts and accessories would be put. As long as it is shown that parts in question had not actually been used in or in relation to the manufacture of forklift trucks, the fact of their classification under Heading 87.08 would not by itself for taking credit. Both the Asstt. Commissioner and the Commissioner (Appeals) have emphasised that there is nothing to show that the goods were not or could not be so used. The appeal does not even challenge this finding. I therefore, see no reason to interfere.\n<\/p>\n
4.   The appeal is dismissed.<\/p>\n","protected":false},"excerpt":{"rendered":"
Customs, Excise and Gold Tribunal – Delhi Commissioner Of C. Ex. vs Punjab Tractors Ltd. on 19 April, 1999 Equivalent citations: 2003 (162) ELT 1041 Tri Del Bench: S T Gowri ORDER Gowri Shankar, Member (T) 1. Appeal admitted and taken up for disposal with consent. 2. In the Order-in-Appeal, the Commissioner (Appeals) has confirmed […]<\/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-165710","post","type-post","status-publish","format-standard","hentry","category-customs-excise-and-gold-tribunal-delhi","category-tribunal"],"yoast_head":"\nCommissioner Of C. 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