{"id":194336,"date":"2002-01-07T00:00:00","date_gmt":"2002-01-06T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/raghuvar-india-ltd-vs-commissioner-of-central-excise-on-7-january-2002"},"modified":"2016-11-17T02:21:36","modified_gmt":"2016-11-16T20:51:36","slug":"raghuvar-india-ltd-vs-commissioner-of-central-excise-on-7-january-2002","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/raghuvar-india-ltd-vs-commissioner-of-central-excise-on-7-january-2002","title":{"rendered":"Raghuvar (India) Ltd. vs Commissioner Of Central Excise, &#8230; on 7 January, 2002"},"content":{"rendered":"<div class=\"docsource_main\">Customs, Excise and Gold Tribunal &#8211; Delhi<\/div>\n<div class=\"doc_title\">Raghuvar (India) Ltd. vs Commissioner Of Central Excise, &#8230; on 7 January, 2002<\/div>\n<div class=\"doc_citations\">Equivalent citations: 2002 (140) ELT 280 Tri Del<\/div>\n<\/p>\n<pre><\/pre>\n<p>JUDGMENT<\/p>\n<p> K.K. Usha, President  <\/p>\n<p> 1. This is an appeal at the<br \/>\ninstance of assessee from the order of Commissioner (Appeals) vide Order-in-Appeal<br \/>\nNo. 180 (KDT)CE\/JPR-I (103)\/2001, dated 3-4-2001 confirming a<br \/>\ndifferential duty demand of Rs. 7,07,445\/- against the appellant and imposing<br \/>\nan equal amount of penalty under Section 11AC of the Central Excise Act<br \/>\nand also interest.\n<\/p>\n<p> 2. The appellant is engaged in the manufacture of vegetable products<br \/>\nfalling under sub-heading 1504.00 of Central Excise Tariff Act. It was<br \/>\navailing Modvat credit of the duty on the inputs used in the manufacture of<br \/>\nsaid vegetable products under Rule 57A of the Central Excise Rules. By Notification<br \/>\nNo. 16\/96, dated 23-7-96 vegetable products classifiable under the<br \/>\nabove sub-heading were exempted from Central Excise duty. A show cause<br \/>\nnotice dated 25-8-99 was issued to the appellant alleging that consequent<br \/>\nupon withdrawal of duty on vegetable products, the appellant ought to have<br \/>\nreversed the Modvat credit taken on the inputs which were still to be converted<br \/>\ninto finished products and that by not doing so, it had taken the Modification<br \/>\ncredit with intent to evade duty.\n<\/p>\n<p> 3. It is not disputed that at the time of taking the Modvat credit the<br \/>\nfinal products were dutiable. The appellant, therefore, contended that the<br \/>\nsubsequent exemption to the final product from duty would not result in violation<br \/>\nof any of the provisions of Rules. The adjudicating authority passed an<br \/>\norder disallowing the credit of Rs. 7,62,439\/- and imposed penalty of same<br \/>\namount under Rule 57I(4) and Rs. 50,000\/- under Rule 173Q of the Rules<br \/>\nalongwith the interest under Rule 57I(5). The above order was challenged<br \/>\nbefore the Commissioner (Appeals) who took a view against the appellant<br \/>\nfollowing Super Cassettes Industries Ltd. v. Union of India &#8211; 1997 (94) E.L.T. 302,<br \/>\na decision of the Allahabad High Court and Khanbhai Essofbhai v. CCE &#8211; 1999<br \/>\n(107) E.L.T. 557.\n<\/p>\n<p> 4. The learned Counsel for the appellant would contend that the<br \/>\nabove mentioned two decisions are no longer<br \/>\ngood law in the light of the decision<br \/>\nof the Supreme Court in Dai Ichi Karkaria Ltd. &#8211; 1999 (112) E.L.T. 353. A<br \/>\nsimilar issue came up for consideration before us in CCE, Rajkot v. Ashok Iron &amp;<br \/>\nSteel Fabricators (A. No. E\/813\/2001-MUM). [2002 (140) E.L.T. 277 (Tri. &#8211; LB)].<br \/>\nThere, referring to the following paragraph from the decision of the Supreme<br \/>\nCourt in Dai Ichi Karkaria Ltd. we have taken the view that if the credit was<br \/>\ntaken at a time when the final product was not exempted from duty and it was<br \/>\nutilised, a subsequent exemption of the final product will not be a reason for<br \/>\nreversal of the credit by the Excise authority:\n<\/p>\n<p>  &#8220;It is clear from the Rules, as we rad them, that a manufacturer obtains<br \/>\ncredit for the excise duty paid on raw material to be used by him in the production<br \/>\nof an excisable product immediately it makes the requisite declaration<br \/>\nand obtains an acknowledgement thereof, it is entitled to use the credit at<br \/>\nany time thereafter when making payment of excise duty on the excisable<br \/>\nproduct. There is no provision in the Rules which provides for a reversal of<br \/>\nthe credit by the excise authorities except where it has been illegally or irregularly<br \/>\ntaken, in which event it stands cancelled or, if utilised, has to be paid for.<br \/>\nWe are here really concerned with credit that has been validly taken, and its<br \/>\nbenefit is available to the manufacturer without any limitation in time or otherwise<br \/>\nunless the manufacturer itself chooses not to use the raw material in<br \/>\nits excisable product. The credit is, therefore, indefeasible. It should also be<br \/>\nnoted that there is no correlation of the raw material and the final product,<br \/>\nthat is to say, it is not as if credit can be taken only on a final product that is<br \/>\nmanufactured out of the particular raw material to which the credit is related.<br \/>\nThe credit may be taken against the excise duty on a final product manufactured on the very day that it becomes available.&#8221;\n<\/p>\n<p> In the present case it is admitted that the final products manufactured by utilising<br \/>\npart of the duty paid inputs and the remaining portion of the duty paid<br \/>\ninputs are not yet cleared. Since the final product is now exempt from duty, the<br \/>\nModvat credit taken can be reversed. To that extent the impugned order is upheld,<br \/>\nbut there is no reason for recovering any amount by way of duty on this<br \/>\ncount or imposition of penalty or recovery of interest. Imposition of penalty<br \/>\nand interest is set aside. The appeal stands partly allowed.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Customs, Excise and Gold Tribunal &#8211; Delhi Raghuvar (India) Ltd. vs Commissioner Of Central Excise, &#8230; on 7 January, 2002 Equivalent citations: 2002 (140) ELT 280 Tri Del JUDGMENT K.K. Usha, President 1. This is an appeal at the instance of assessee from the order of Commissioner (Appeals) vide Order-in-Appeal No. 180 (KDT)CE\/JPR-I (103)\/2001, dated [&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":[41,33],"tags":[],"class_list":["post-194336","post","type-post","status-publish","format-standard","hentry","category-customs-excise-and-gold-tribunal-delhi","category-tribunal"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Raghuvar (India) Ltd. vs Commissioner Of Central Excise, ... on 7 January, 2002 - 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\/raghuvar-india-ltd-vs-commissioner-of-central-excise-on-7-january-2002\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Raghuvar (India) Ltd. vs Commissioner Of Central Excise, ... on 7 January, 2002 - Free Judgements of Supreme Court &amp; 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