{"id":26420,"date":"2002-01-07T00:00:00","date_gmt":"2002-01-06T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-central-excise-vs-ashok-iron-steel-fabricators-on-7-january-2002"},"modified":"2016-01-08T19:55:32","modified_gmt":"2016-01-08T14:25:32","slug":"commissioner-of-central-excise-vs-ashok-iron-steel-fabricators-on-7-january-2002","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-central-excise-vs-ashok-iron-steel-fabricators-on-7-january-2002","title":{"rendered":"Commissioner Of Central Excise, &#8230; vs Ashok Iron &amp; Steel Fabricators on 7 January, 2002"},"content":{"rendered":"<div class=\"docsource_main\">Customs, Excise and Gold Tribunal &#8211; Delhi<\/div>\n<div class=\"doc_title\">Commissioner Of Central Excise, &#8230; vs Ashok Iron &amp; Steel Fabricators on 7 January, 2002<\/div>\n<div class=\"doc_citations\">Equivalent citations: 2002 (140) ELT 277 Tri Del<\/div>\n<\/p>\n<pre><\/pre>\n<p>JUDGMENT<\/p>\n<p> K.K. Usha, President  <\/p>\n<p> 1. This appeal is placed before<br \/>\nthe Larger Bench by a reference under Order No. C-I\/2077-79\/WZB\/2001,<br \/>\ndated 1-8-2001 by the West Regional Bench of the Tribunal  <\/p>\n<p>2. The reference was necessitated in view of conflicting decisions of<br \/>\ntwo High Courts, namely Super Cassettes Industries v. Union of India &#8211; 1997 (94)<br \/>\nE.L.T. 302 of the Allahabad High Court and Collector of Central Excise &amp; Customs,<br \/>\nCochin v. Premier Tyres Ltd. &#8211; 2001 (130) E.L.T. 417 of Kerala High Court. Since<br \/>\nthe decision of the Kerala High Court was rendered following a decision of<br \/>\nthe Supreme Court in <a href=\"\/doc\/1667402\/\">Collector of Central Excise, Pune v. Dai Ichi Karkaria Ltd.<\/a> &#8211;<br \/>\n1999 (112) E.L.T. 353 (S.C.), it was felt that the matter need not go before 7<br \/>\nMember Bench in spite of the decision of the Larger Bench of the Tribunal in<br \/>\nKhanbhai Esoofbhai v. Collector of Central Excise, Calcutta &#8211; 1999 (107) E.L.T. 557<br \/>\n(Tribunal-LB).\n<\/p>\n<p>3. The issue that arises for consideration is whether credit availed<br \/>\nand utilised under the Modvat Scheme during the period when the final<br \/>\nproducts were dutiable is required to be reversed when subsequently the final<br \/>\nproduct is exempted from duty. Facts in the present case are not in dispute.<br \/>\nThe respondent is manufacturing both Kerosene Wick Stove as well as<br \/>\nparts of Kerosene Wick Stove. When Kerosene Wick stove were wholly exempted<br \/>\nfrom duty under Notification dated 1-3-94 the parts which were also<br \/>\nend products of the respondent were not granted the exemption. Subsequently,<br \/>\nparts captively consumed were exempted under Notification No.<br \/>\n10\/96-C.E., dated 23-7-96. The respondent had obtained Central Excise licence<br \/>\nsince parts of the stove were not exempted prior to 23-7-96. The respondent<br \/>\nworked out the stock of inputs lying with them aggregating to Rs.<br \/>\n12,17,473\/- as on 22\/23-7-96 and accordingly reversed an amount of Rs.<br \/>\n2,01,261\/- vide RG 23A, Part II, Entry No. 421, dated 9-8-96 and an amount of<br \/>\nRs. 10,16,212\/- vide Personal Ledger Account Entry No. 373, dated 9-8-96.<br \/>\nLater on, realising that they were not required to pay\/reverse the credit of<br \/>\nthe inputs, already utilised by them before 23-7-96 they filed a claim for refund<br \/>\nof Rs. 10,16,212\/- before the competent authority. This claim was rejected<br \/>\nby the adjudicating authority holding that availing of credit in anticipation<br \/>\nof the use of the inputs in the manufacture of dutiable products become<br \/>\nirregular once the finished products become exempt from duty. The<br \/>\nfinished products loosing their dutiable character would have its effect on the<br \/>\ncredit of duty taken and utilised already. If such credit had been taken and<br \/>\nalso utilised already, then such utilisation was irregular and had to be recovered.\n<\/p>\n<p> 4. On appeal by the assessee, Commissioner (Appeals) took a different<br \/>\nview. According to him, the assessee is entitled to claim refund in respect<br \/>\nof the credit which they had already utilised while clearing their final<br \/>\nproduct at a time when it was dutiable. He took the view that there is no<br \/>\nprovision in law to recover the credit of duty on inputs which has been<br \/>\navailed and utilised at the material time in the clearance of final product. He<br \/>\nplaced reliance on the decision of the Supreme Court in <a href=\"\/doc\/1400554\/\">Eicher Motors Ltd. v.<br \/>\nUnion of India<\/a> &#8211; 1999 (106) E.L.T. 3 and certain other decisions. We find no<br \/>\nreference in this order to the decision of the Allahabad High Court in Super<br \/>\nCassettes Industries Ltd. or to the decision of the Larger Bench of this Tribunal<br \/>\nin, Khanbhai Essoofbhai. It is true that the decision of the Kerala High Court in<br \/>\nPremier Tyres Ltd. case was after the appellate order but the decision of the<br \/>\nSupreme Court in Dai Ichi Karkaria Ltd. which was rendered as early as on 11-8-99<br \/>\nis not seen placed before the appellate authority.\n<\/p>\n<p> 5. In Super Cassettes Industries Ltd. a decision rendered by a Single<br \/>\nJudge of the Allahabad High Court it was held that Rule 57A shows Modvat<br \/>\ncredit is available for utilising the credit so allowed for payment of excise<br \/>\nduty leviable on the final products and therefore, there can be no finalised<br \/>\ncredit unless the inputs are used in accordance with Rules 57A and 57F and<br \/>\neither excise duty on the final products is paid or the inputs are otherwise<br \/>\ndisposed of for home consumption or export etc. Till such events occur, the<br \/>\nModvat credit is only provisional and cannot be said to be final and irrevocable. It was further held that the inputs which have been used in the manufacture<br \/>\nof final products, which have become exempt from excise duty, Modvat<br \/>\ncredit in respect of such inputs becomes inadmissible and will have to be<br \/>\nreversed. In Premier Tyres Ltd. the Kerala High Court took the view that if at<br \/>\nthe time of taking the Modvat credit final products are not exempted it is not<br \/>\nnecessary to reverse the entry in the light of a subsequent exemption Notification<br \/>\nrelating to the end product. In taking the above view reliance was<br \/>\nplaced on the Supreme Court decision in Dai Ichi Karkaria Ltd.\n<\/p>\n<p> 6. Before the Supreme Court the Attorney General drawing support<br \/>\nfrom the decision in Super Cassettes Industries Ltd. contended that there could<br \/>\nbe no final credit until the inputs were used and excise duty on the final<br \/>\nproduct was paid or the inputs were otherwise disposed of. The submission<br \/>\nwas that the credit was a contingent credit. It might be disallowed under certain<br \/>\ncircumstances. The manufacturer did not have any indefeasible right or<br \/>\ntitle to it. The credit of excise duty on the raw material in the register maintained<br \/>\nfor Modvat purposes was only a book entry which might be utilised<br \/>\nlater for payment of excise duty on the excisable product. In other words, it<br \/>\nmatured when the excisable product was removed from the factory and the<br \/>\nstage for payment of excise duty thereon was reached. This argument did not<br \/>\nfind favour with the Apex Court. The nature of the credit for excise duty paid<br \/>\non raw material was explained in the following manner:-\n<\/p>\n<p>  &#8220;It is clear from these Rules, as we read 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 bene 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 co-relation of the raw material and the final product;<br \/>\nthat is 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<br \/>\non the very day that it becomes available.&#8221;\n<\/p>\n<p> 7. The learned Departmental Representative very staneously argued<br \/>\ninterpreting different provisions relating to the Modvat Scheme that<br \/>\navailing of Modvat credit was not irrevocable and when subsequently the<br \/>\nend product was exempted from duty the entry has to be reversed event it the<br \/>\ncredit has been utilised by the time. He placed reliance on the following decisions<br \/>\nof the Supreme Court in &#8211;\n<\/p>\n<p>(1) CCE, Meerut v. Mod Rubber Ltd. [2001 (133) E.L.T. 515 (S.C.)] <\/p>\n<p>(2) CCE, Jaipur v. Raghuvar (India) Ltd. [2000 (118) E.L.T. 311 (S.C.)] =<br \/>\n2000 (38) RLT 777 (S.C.)] <\/p>\n<p>(3) Chandrapur Magnet Wires (P) Ltd. [1996 (81) E.L.T. 3 (S.C.)] <\/p>\n<p>(4) CCE, Vadodara v. Dhiren Chemical Industries [2002 (139) E.L.T. 3<br \/>\n(S.C.)]  <\/p>\n<p>and took us through those decisions. We find that none of these decisions relate<br \/>\nto the issue with which we are concerned. We are not informed that a later<br \/>\ndecision of the Supreme Court has taken a different view from Dai Ichi Karkaria<br \/>\nLtd. In view of the above, we are bound by the dictum laid down by the<br \/>\nSupreme Court in Dai Ichi Karkaria Ltd. Since the issue is now covered directly<br \/>\nby a decision of the Apex Court, we find it not necessary to place the matter<br \/>\nbefore a Bench of 7 Members even though a Bench of 5 Members has taken a<br \/>\ncontra view in Khanbhai Essoofbhai.\n<\/p>\n<p> 8. In the light of the above, we dismiss the appeal.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Customs, Excise and Gold Tribunal &#8211; Delhi Commissioner Of Central Excise, &#8230; vs Ashok Iron &amp; Steel Fabricators on 7 January, 2002 Equivalent citations: 2002 (140) ELT 277 Tri Del JUDGMENT K.K. Usha, President 1. This appeal is placed before the Larger Bench by a reference under Order No. C-I\/2077-79\/WZB\/2001, dated 1-8-2001 by the West [&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-26420","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>Commissioner Of Central Excise, ... vs Ashok Iron &amp; Steel Fabricators 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\/commissioner-of-central-excise-vs-ashok-iron-steel-fabricators-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=\"Commissioner Of Central Excise, ... vs Ashok Iron &amp; 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