{"id":236528,"date":"2003-12-01T00:00:00","date_gmt":"2003-11-30T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/nrb-bearings-ltd-vs-commissioner-of-central-excise-on-1-december-2003"},"modified":"2018-09-23T03:48:10","modified_gmt":"2018-09-22T22:18:10","slug":"nrb-bearings-ltd-vs-commissioner-of-central-excise-on-1-december-2003","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/nrb-bearings-ltd-vs-commissioner-of-central-excise-on-1-december-2003","title":{"rendered":"Nrb Bearings Ltd. vs Commissioner Of Central Excise on 1 December, 2003"},"content":{"rendered":"
Customs, Excise and Gold Tribunal – Mumbai<\/div>\n
Nrb Bearings Ltd. vs Commissioner Of Central Excise on 1 December, 2003<\/div>\n
Bench: M T K.D.<\/div>\n<\/p>\n
<\/pre>\n
ORDER<\/p>\n
  K.D. Mankar, Member (T)  <\/p>\n
 1.Heard both sides.\n<\/p>\n
 2. Modvat credit has been denied to the appellants on the ground that the claim has been made for credit of duty paid on capital goods, however no corresponding declaration under Rule 57T(1) or 57T(2) has been made nor any request for condonation of making such declaration has been submitted. The appellants disputed this by claiming that the declarations were filed forclaiming credit in respect of some of the capital goods on which credit has been reversed by them under instructions from the department and which is the subject matter of the instant appeal. It is however admitted that in some of the declarations, Rule 57A has been quoted wrongly. However, the description of the capital goods has been correctly mentioned. It is pleaded that it is a curable defect and for this irregularity, the credit should not be denied as held by the Tribunal in several judgments.\n<\/p>\n
 3. Learned   DR,   on   the   contrary,   pleads   that   filing   of   a declaration is not an empty formality and on account of non-filing of the declaration, the credit has been correctly denied by the lower authorities.\n<\/p>\n
 4. On considering the rival submissions I note that in some
\nof the declarations, the capital goods have been correctly described though the declaration in question has been filed in terms of Rule 57A, instead of the correct Rule 57Q. This error does not appear to be as grave to deny the substantial modvat credit, especially when no other dispute regarding the duty paid nature and the use of the capital goods in the factory has been raised.\n<\/p>\n
 5. It is also noticed that the Government liberalised the scheme of modvat rules by issue of notification 7\/99-CE(NT) dated 9.2.1999. It has also been held that the cases which are pending
\nwill be covered by the provisions of the said\tnotifications.\n<\/p>\n
 6. In the interest of justice, it would therefore be necessary to
\nremand the matter back to the Deputy Commissioner of Central
\nExcise concerned for de novo examination of the issue, especially the provision where non-filing of the declaration is also condoned. The adjudicating authority shall be at liberty to also examine the aspect of availment of depreciation under the Income-tax Act.\n<\/p>\n
 7. Accordingly, the orders passed by the lower authorities are set aside and the matter remanded to the Assistant Commissioner\/Deputy Commissioner of Central Excise for fresh
\ndetermination of the issue regarding admissibility of the modvat
\ncredit, after affording necessary opportunities to the appellants
\nto present their case, and decide the matter in accordance with law.\n<\/p>\n
 8. The appeal is allowed by way of de novo remand.\n<\/p>\n
 (Dictated in Court) <\/p>\n","protected":false},"excerpt":{"rendered":"
Customs, Excise and Gold Tribunal – Mumbai Nrb Bearings Ltd. vs Commissioner Of Central Excise on 1 December, 2003 Bench: M T K.D. ORDER K.D. Mankar, Member (T) 1.Heard both sides. 2. Modvat credit has been denied to the appellants on the ground that the claim has been made for credit of duty paid on […]<\/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-236528","post","type-post","status-publish","format-standard","hentry","category-judgements"],"yoast_head":"\nNrb Bearings Ltd. vs Commissioner Of Central Excise on 1 December, 2003 - 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\/nrb-bearings-ltd-vs-commissioner-of-central-excise-on-1-december-2003\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Nrb Bearings Ltd. vs Commissioner Of Central Excise on 1 December, 2003 - Free Judgements of Supreme Court & High Court | Legal India\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.legalindia.com\/judgments\/nrb-bearings-ltd-vs-commissioner-of-central-excise-on-1-december-2003\" \/>\n<meta property=\"og:site_name\" content=\"Free Judgements of Supreme Court & High Court | Legal India\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/LegalindiaCom\/\" \/>\n<meta property=\"article:published_time\" content=\"2003-11-30T18:30:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2018-09-22T22:18:10+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=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/www.legalindia.com\/judgments\/nrb-bearings-ltd-vs-commissioner-of-central-excise-on-1-december-2003#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.legalindia.com\/judgments\/nrb-bearings-ltd-vs-commissioner-of-central-excise-on-1-december-2003\"},\"author\":{\"name\":\"Legal India Admin\",\"@id\":\"https:\/\/www.legalindia.com\/judgments\/#\/schema\/person\/0bfdffe9059fb8bb24a86d094609c5ea\"},\"headline\":\"Nrb Bearings Ltd. vs Commissioner Of Central Excise on 1 December, 2003\",\"datePublished\":\"2003-11-30T18:30:00+00:00\",\"dateModified\":\"2018-09-22T22:18:10+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.legalindia.com\/judgments\/nrb-bearings-ltd-vs-commissioner-of-central-excise-on-1-december-2003\"},\"wordCount\":469,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/www.legalindia.com\/judgments\/#organization\"},\"articleSection\":[\"Judgements\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/www.legalindia.com\/judgments\/nrb-bearings-ltd-vs-commissioner-of-central-excise-on-1-december-2003#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.legalindia.com\/judgments\/nrb-bearings-ltd-vs-commissioner-of-central-excise-on-1-december-2003\",\"url\":\"https:\/\/www.legalindia.com\/judgments\/nrb-bearings-ltd-vs-commissioner-of-central-excise-on-1-december-2003\",\"name\":\"Nrb Bearings Ltd. vs Commissioner Of Central Excise on 1 December, 2003 - Free Judgements of Supreme Court & High Court | Legal India\",\"isPartOf\":{\"@id\":\"https:\/\/www.legalindia.com\/judgments\/#website\"},\"datePublished\":\"2003-11-30T18:30:00+00:00\",\"dateModified\":\"2018-09-22T22:18:10+00:00\",\"breadcrumb\":{\"@id\":\"https:\/\/www.legalindia.com\/judgments\/nrb-bearings-ltd-vs-commissioner-of-central-excise-on-1-december-2003#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.legalindia.com\/judgments\/nrb-bearings-ltd-vs-commissioner-of-central-excise-on-1-december-2003\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.legalindia.com\/judgments\/nrb-bearings-ltd-vs-commissioner-of-central-excise-on-1-december-2003#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/www.legalindia.com\/judgments\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Nrb Bearings Ltd. vs Commissioner Of Central Excise on 1 December, 2003\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.legalindia.com\/judgments\/#website\",\"url\":\"https:\/\/www.legalindia.com\/judgments\/\",\"name\":\"Free Judgements of Supreme Court & High Court | Legal India\",\"description\":\"Search and read the latest judgements, orders, and rulings from the Supreme Court of India and all High Courts. A comprehensive database for lawyers, advocates, and law students.\",\"publisher\":{\"@id\":\"https:\/\/www.legalindia.com\/judgments\/#organization\"},\"alternateName\":\"Free judgements of Supreme Court & High Court of India | Legal India\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.legalindia.com\/judgments\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/www.legalindia.com\/judgments\/#organization\",\"name\":\"Judgements of Supreme Court & High Court | Legal India\",\"alternateName\":\"Legal India\",\"url\":\"https:\/\/www.legalindia.com\/judgments\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.legalindia.com\/judgments\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg\",\"contentUrl\":\"https:\/\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg\",\"width\":512,\"height\":512,\"caption\":\"Judgements of Supreme Court & High Court | Legal India\"},\"image\":{\"@id\":\"https:\/\/www.legalindia.com\/judgments\/#\/schema\/logo\/image\/\"},\"sameAs\":[\"https:\/\/www.facebook.com\/LegalindiaCom\/\",\"https:\/\/x.com\/Legal_india\"]},{\"@type\":\"Person\",\"@id\":\"https:\/\/www.legalindia.com\/judgments\/#\/schema\/person\/0bfdffe9059fb8bb24a86d094609c5ea\",\"name\":\"Legal India Admin\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.legalindia.com\/judgments\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g\",\"caption\":\"Legal India Admin\"},\"sameAs\":[\"https:\/\/www.legalindia.com\",\"https:\/\/x.com\/legaliadmin\"],\"url\":\"https:\/\/www.legalindia.com\/judgments\/author\/legal-india-admin\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Nrb Bearings Ltd. vs Commissioner Of Central Excise on 1 December, 2003 - Free Judgements of Supreme Court & High Court | Legal India","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.legalindia.com\/judgments\/nrb-bearings-ltd-vs-commissioner-of-central-excise-on-1-december-2003","og_locale":"en_US","og_type":"article","og_title":"Nrb Bearings Ltd. vs Commissioner Of Central Excise on 1 December, 2003 - Free Judgements of Supreme Court & High Court | Legal India","og_url":"https:\/\/www.legalindia.com\/judgments\/nrb-bearings-ltd-vs-commissioner-of-central-excise-on-1-december-2003","og_site_name":"Free Judgements of Supreme Court & High Court | Legal India","article_publisher":"https:\/\/www.facebook.com\/LegalindiaCom\/","article_published_time":"2003-11-30T18:30:00+00:00","article_modified_time":"2018-09-22T22:18:10+00:00","og_image":[{"width":512,"height":512,"url":"https:\/\/i0.wp.com\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg?fit=512%2C512&ssl=1","type":"image\/jpeg"}],"author":"Legal India Admin","twitter_card":"summary_large_image","twitter_creator":"@legaliadmin","twitter_site":"@Legal_india","twitter_misc":{"Written by":"Legal India Admin","Est. reading time":"2 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.legalindia.com\/judgments\/nrb-bearings-ltd-vs-commissioner-of-central-excise-on-1-december-2003#article","isPartOf":{"@id":"https:\/\/www.legalindia.com\/judgments\/nrb-bearings-ltd-vs-commissioner-of-central-excise-on-1-december-2003"},"author":{"name":"Legal India Admin","@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/person\/0bfdffe9059fb8bb24a86d094609c5ea"},"headline":"Nrb Bearings Ltd. vs Commissioner Of Central Excise on 1 December, 2003","datePublished":"2003-11-30T18:30:00+00:00","dateModified":"2018-09-22T22:18:10+00:00","mainEntityOfPage":{"@id":"https:\/\/www.legalindia.com\/judgments\/nrb-bearings-ltd-vs-commissioner-of-central-excise-on-1-december-2003"},"wordCount":469,"commentCount":0,"publisher":{"@id":"https:\/\/www.legalindia.com\/judgments\/#organization"},"articleSection":["Judgements"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.legalindia.com\/judgments\/nrb-bearings-ltd-vs-commissioner-of-central-excise-on-1-december-2003#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.legalindia.com\/judgments\/nrb-bearings-ltd-vs-commissioner-of-central-excise-on-1-december-2003","url":"https:\/\/www.legalindia.com\/judgments\/nrb-bearings-ltd-vs-commissioner-of-central-excise-on-1-december-2003","name":"Nrb Bearings Ltd. vs Commissioner Of Central Excise on 1 December, 2003 - Free Judgements of Supreme Court & High Court | Legal India","isPartOf":{"@id":"https:\/\/www.legalindia.com\/judgments\/#website"},"datePublished":"2003-11-30T18:30:00+00:00","dateModified":"2018-09-22T22:18:10+00:00","breadcrumb":{"@id":"https:\/\/www.legalindia.com\/judgments\/nrb-bearings-ltd-vs-commissioner-of-central-excise-on-1-december-2003#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.legalindia.com\/judgments\/nrb-bearings-ltd-vs-commissioner-of-central-excise-on-1-december-2003"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.legalindia.com\/judgments\/nrb-bearings-ltd-vs-commissioner-of-central-excise-on-1-december-2003#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.legalindia.com\/judgments\/"},{"@type":"ListItem","position":2,"name":"Nrb Bearings Ltd. vs Commissioner Of Central Excise on 1 December, 2003"}]},{"@type":"WebSite","@id":"https:\/\/www.legalindia.com\/judgments\/#website","url":"https:\/\/www.legalindia.com\/judgments\/","name":"Free Judgements of Supreme Court & High Court | Legal India","description":"Search and read the latest judgements, orders, and rulings from the Supreme Court of India and all High Courts. A comprehensive database for lawyers, advocates, and law students.","publisher":{"@id":"https:\/\/www.legalindia.com\/judgments\/#organization"},"alternateName":"Free judgements of Supreme Court & High Court of India | Legal India","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.legalindia.com\/judgments\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/www.legalindia.com\/judgments\/#organization","name":"Judgements of Supreme Court & High Court | Legal India","alternateName":"Legal India","url":"https:\/\/www.legalindia.com\/judgments\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/logo\/image\/","url":"https:\/\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg","contentUrl":"https:\/\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg","width":512,"height":512,"caption":"Judgements of Supreme Court & High Court | Legal India"},"image":{"@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/LegalindiaCom\/","https:\/\/x.com\/Legal_india"]},{"@type":"Person","@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/person\/0bfdffe9059fb8bb24a86d094609c5ea","name":"Legal India Admin","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g","caption":"Legal India Admin"},"sameAs":["https:\/\/www.legalindia.com","https:\/\/x.com\/legaliadmin"],"url":"https:\/\/www.legalindia.com\/judgments\/author\/legal-india-admin"}]}},"modified_by":null,"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"jetpack_likes_enabled":true,"jetpack-related-posts":[],"_links":{"self":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/posts\/236528","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/comments?post=236528"}],"version-history":[{"count":0,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/posts\/236528\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/media?parent=236528"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/categories?post=236528"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/tags?post=236528"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}