{"id":78403,"date":"2002-01-09T00:00:00","date_gmt":"2002-01-08T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/rajat-wires-p-limited-vs-commissioner-of-central-excise-on-9-january-2002"},"modified":"2017-06-08T01:02:16","modified_gmt":"2017-06-07T19:32:16","slug":"rajat-wires-p-limited-vs-commissioner-of-central-excise-on-9-january-2002","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/rajat-wires-p-limited-vs-commissioner-of-central-excise-on-9-january-2002","title":{"rendered":"Rajat Wires (P) Limited vs Commissioner Of Central Excise, &#8230; on 9 January, 2002"},"content":{"rendered":"<div class=\"docsource_main\">Customs, Excise and Gold Tribunal &#8211; Delhi<\/div>\n<div class=\"doc_title\">Rajat Wires (P) Limited vs Commissioner Of Central Excise, &#8230; on 9 January, 2002<\/div>\n<div class=\"doc_citations\">Equivalent citations: 2002 (141) ELT 171 Tri Del<\/div>\n<div class=\"doc_bench\">Bench: B T K.K.<\/div>\n<\/p>\n<pre><\/pre>\n<p>ORDER<\/p>\n<p>1. The appellants manufacture iron and steel products falling under Chapter 72. They availed the Modvat credit amounting to Rs. 8,000\/-on the item steel structure as capital goods under Rule 57Q of the Central Excise Rules, 1944. The Assistant Commissioner of Central Excise, Faridabad, vide order dated 31-10-97 denied the Modvat credit to the party and also imposed a penalty of Rs. 1,500\/-. The party filed an appeal but the same is rejected by the Commissioner of Central Excise (Appeals), New Delhi, vide her order dated 17-11-99. This is the second stage appeal against the impugned<\/p>\n<p>order of the Commissioner of Central Excise (Appeals), New Delhi.\n<\/p>\n<p>2. I have heard Shri N.L. Jangir, Id. Advocate for the appellants and Shri B.C. Mahey, Id. JDR for the respondent. I have considered the submissions before me. It is observed from the record that neither the original authority nor the lower appellate authority in their respective orders have discussed the function or the role of steel structure under consideration in the manufacturing process undertaken by the appellants for their end products. In the absence of full discussion on the manufacturing process undertaken by the appellants, it is not possible to arrive at the decision whether the Modvat credit would be admissible on the impugned item as capital goods. The reliance placed by the lower authorities in their respective orders on certain case laws, is also, therefore, misplaced. In this view of the matter, the impugned order is set aside and the matter remanded to the original authority to pass a detailed speaking order, in view of the observations above and law taking into consideration the ratio of the judgment of the Hon&#8217;ble Supreme Court on the subject in CCE v. Jawahar Mills Limited &#8211; 2001 (132) E.L.T. 3 (S.C.). The appellants shall be afforded a reason opportunity of hearing before taking the final view in the matter.\n<\/p>\n<p>3.   The appeal is thus allowed by remand in the above terms.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Customs, Excise and Gold Tribunal &#8211; Delhi Rajat Wires (P) Limited vs Commissioner Of Central Excise, &#8230; on 9 January, 2002 Equivalent citations: 2002 (141) ELT 171 Tri Del Bench: B T K.K. ORDER 1. The appellants manufacture iron and steel products falling under Chapter 72. They availed the Modvat credit amounting to Rs. 8,000\/-on [&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-78403","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>Rajat Wires (P) Limited vs Commissioner Of Central Excise, ... on 9 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\/rajat-wires-p-limited-vs-commissioner-of-central-excise-on-9-january-2002\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Rajat Wires (P) Limited vs Commissioner Of Central Excise, ... on 9 January, 2002 - Free Judgements of Supreme Court &amp; 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