{"id":247975,"date":"2002-04-22T00:00:00","date_gmt":"2002-04-21T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/hosch-equipment-i-pvt-ltd-vs-cce-on-22-april-2002"},"modified":"2016-12-10T17:32:44","modified_gmt":"2016-12-10T12:02:44","slug":"hosch-equipment-i-pvt-ltd-vs-cce-on-22-april-2002","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/hosch-equipment-i-pvt-ltd-vs-cce-on-22-april-2002","title":{"rendered":"Hosch Equipment (I) Pvt. Ltd. vs Cce on 22 April, 2002"},"content":{"rendered":"<div class=\"docsource_main\">Customs, Excise and Gold Tribunal &#8211; Calcutta<\/div>\n<div class=\"doc_title\">Hosch Equipment (I) Pvt. Ltd. vs Cce on 22 April, 2002<\/div>\n<div class=\"doc_citations\">Equivalent citations: 2002 (104) ECR 879 Tri Kolkata, 2002 (147) ELT 790 Tri Kolkata<\/div>\n<div class=\"doc_bench\">Bench: A Wadhwa<\/div>\n<p id=\"p_1\">ORDER<\/p>\n<p>Archana Wadhwa, Member (J)<\/p>\n<p id=\"p_1\">1. After dispensing with the condition of predeposit of duty and penalty, I take up the appeal itself with the consent of both sides.\n<\/p>\n<p id=\"p_2\">2. An amount of MODVAT Credit of Rs. 38659.65 (Rupees thirty-eight thousand six hundred fifty-nine and paise sixty-five) has been denied to the appellants and a penalty of Rs. 2,000.00 (Rupees two thousand) has been imposed on the appellant company on the ground that their description of input as declared in their 57G Declaration and their bill of entry is different.\n<\/p>\n<p id=\"p_3\">3. After hearing Shri B.N. Chattopadhya, leamed Consultant for the appellants and Shri A.K. Pandit, leamed J.D.R. for the Revenue, I find that the appellants have described the inputs in the 57G Declaration as under:<\/p>\n<pre id=\"pre_1\">\n  (g) Steel Strips-Hot, cross, rolled, annealed,\ndescaled, sheet cut from sheets to make VRS\nblades; 7211.49                                         7211.49\n(h) BOHLER K 110-Steel Strip Finish, Hot, cross\nto make VKS Blades\/K3 Tipu-\n \n\n<\/pre>\n<p id=\"p_4\">4. The Revenue&#8217;s objection is that the description of the goods in the bill of entry is as-&#8220;Cold Work Steel &#8216;BOHLER K-110&#8217; Hot\/Cross Rolled Annealed Sand Blasted&#8221;-falling under heading 7226.91. The Commissioner (Appeals) has observed that the words-&#8216;Sand Blasted&#8217;-have not been mentioned in the Declaration. The contention of the appellant company is that it is the same Hot Rolled Strips which they have been importing for the manufacture of their &#8216;Blade&#8217; and there is no dispute that the goods in question have been used in their factory in the manufacture of the &#8216;Blade&#8217;. Minor discrepancy in the description given by the supplier of the goods in the documents should not result in denial of the MODVAT Credit. For the above, the appellants relied upon the various decisions including one reported in 1998 (27) RLT-351 (CEGAT) in the case of <a href=\"\/doc\/181156\/\" id=\"a_1\">Tata Iron and Steel Ltd. v. Commissioner of Central Excise, Jamshedpur<\/a>.\n<\/p>\n<p id=\"p_5\">5. After considering the submissions, I find force in the appellants&#8221; contention. The appellants have tried to give the detailed description of the goods in their 57G Declaration. A minor discrepancy Le. non-inclusion of the words-&#8216;Sand Blasted&#8217;-in the Declaration, will not make the Declaration ineffective. There is no dispute that the Steel Strips in question have been imported by the appellants for use in the manufacture of &#8216;Blade&#8217;, which is their final product. In these circumstances, there is no justification for denial of the Credit. Accordingly, I set aside the impugned Order and allow the appeal with consequential reliefs to the appellants. Stay Petition also gets disposed of.\n<\/p>\n<p id=\"p_6\">Dictated in the open court.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Customs, Excise and Gold Tribunal &#8211; Calcutta Hosch Equipment (I) Pvt. Ltd. vs Cce on 22 April, 2002 Equivalent citations: 2002 (104) ECR 879 Tri Kolkata, 2002 (147) ELT 790 Tri Kolkata Bench: A Wadhwa ORDER Archana Wadhwa, Member (J) 1. After dispensing with the condition of predeposit of duty and penalty, I take up [&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-247975","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>Hosch Equipment (I) Pvt. 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