{"id":222270,"date":"2001-08-21T00:00:00","date_gmt":"2001-08-20T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/ms-reckitt-benckiser-india-vs-cce-bolpur-on-21-august-2001"},"modified":"2016-02-16T12:29:21","modified_gmt":"2016-02-16T06:59:21","slug":"ms-reckitt-benckiser-india-vs-cce-bolpur-on-21-august-2001","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/ms-reckitt-benckiser-india-vs-cce-bolpur-on-21-august-2001","title":{"rendered":"M\/S Reckitt Benckiser (India) &#8230; vs Cce, Bolpur on 21 August, 2001"},"content":{"rendered":"<div class=\"docsource_main\">Customs, Excise and Gold Tribunal &#8211; Calcutta<\/div>\n<div class=\"doc_title\">M\/S Reckitt Benckiser (India) &#8230; vs Cce, Bolpur on 21 August, 2001<\/div>\n<div class=\"doc_citations\">Equivalent citations: 2002 (150) ELT 163 Tri Kolkata<\/div>\n<\/p>\n<pre><\/pre>\n<p>ORDER<\/p>\n<p>   Smt. Archana Wadhwa   <\/p>\n<p> 1. The appellants are absent inspite of today&#8217;s notice of hearing having been sent to them well in advance.Accordingly I have heard Shri A.K.Chattopadhyay, ld.JDR.\n<\/p>\n<p> 2. The prayer in the application is for dispensing with the condition of predeposit of duty amount of Rs.34,464.00 disallowed by the lower authorities as modvat credit in respect of Asbestos Rope Lagging as non-eligible capital goods.The lowers authorities has observed that the said items is callisifable under sub-heading 8431.00, which is not specified in the rules defining capital goods.The same is also not considered as apare\/component or accessoriness inasmuch as the said item has independent function. Reliance has been placed upon the Tribunal&#8217;s decision in the case of   Upper Ganges Sugar Indus.Ltd.   In view of this I direct the applicant to debit back the said amount of modvat credit so availed by them from their modvat records within a period of two weeks from the date of receipt of this order. In case the credit has already been utilised by them, the should be deposited in cash. Matter to come up for ascertaining compliance and for disposal of the appeal on 17.9.2001.\n<\/p>\n<p>Dictated in the court.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Customs, Excise and Gold Tribunal &#8211; Calcutta M\/S Reckitt Benckiser (India) &#8230; vs Cce, Bolpur on 21 August, 2001 Equivalent citations: 2002 (150) ELT 163 Tri Kolkata ORDER Smt. Archana Wadhwa 1. The appellants are absent inspite of today&#8217;s notice of hearing having been sent to them well in advance.Accordingly I have heard Shri A.K.Chattopadhyay, [&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-222270","post","type-post","status-publish","format-standard","hentry","category-judgements"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.0 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>M\/S Reckitt Benckiser (India) ... vs Cce, Bolpur on 21 August, 2001 - 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\/ms-reckitt-benckiser-india-vs-cce-bolpur-on-21-august-2001\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"M\/S Reckitt Benckiser (India) ... vs Cce, Bolpur on 21 August, 2001 - Free Judgements of Supreme Court &amp; High Court | Legal India\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.legalindia.com\/judgments\/ms-reckitt-benckiser-india-vs-cce-bolpur-on-21-august-2001\" \/>\n<meta property=\"og:site_name\" content=\"Free Judgements of Supreme Court &amp; High Court | Legal India\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/LegalindiaCom\/\" \/>\n<meta property=\"article:published_time\" content=\"2001-08-20T18:30:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2016-02-16T06:59:21+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/i0.wp.com\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg?fit=512%2C512&ssl=1\" \/>\n\t<meta property=\"og:image:width\" content=\"512\" \/>\n\t<meta property=\"og:image:height\" content=\"512\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Legal India Admin\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@legaliadmin\" \/>\n<meta name=\"twitter:site\" content=\"@Legal_india\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Legal India Admin\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/www.legalindia.com\/judgments\/ms-reckitt-benckiser-india-vs-cce-bolpur-on-21-august-2001#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.legalindia.com\/judgments\/ms-reckitt-benckiser-india-vs-cce-bolpur-on-21-august-2001\"},\"author\":{\"name\":\"Legal India Admin\",\"@id\":\"https:\/\/www.legalindia.com\/judgments\/#\/schema\/person\/0bfdffe9059fb8bb24a86d094609c5ea\"},\"headline\":\"M\/S Reckitt Benckiser (India) &#8230; 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