{"id":82491,"date":"2002-09-05T00:00:00","date_gmt":"2002-09-04T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/cce-vs-siv-industries-ltd-on-5-september-2002-3"},"modified":"2018-08-15T04:25:56","modified_gmt":"2018-08-14T22:55:56","slug":"cce-vs-siv-industries-ltd-on-5-september-2002-3","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/cce-vs-siv-industries-ltd-on-5-september-2002-3","title":{"rendered":"Cce vs Siv Industries Ltd. on 5 September, 2002"},"content":{"rendered":"
Customs, Excise and Gold Tribunal – Tamil Nadu<\/div>\n
Cce vs Siv Industries Ltd. on 5 September, 2002<\/div>\n
Equivalent citations: 2003 (85) ECC 296<\/div>\n
Bench: S Peeran, R K Jeet<\/div>\n<\/p>\n
<\/pre>\n
JUDGMENT<\/p>\n
  S.L. Peeran, Member (J) <\/p>\n
 1. The Hon’ble High Court of Judicature at Madras by their order dated 12.9.2000 In Reference Case Petition No. 8 of 1999 have directed the Tribunal to draw statement of the case and remit the same together with the documents relevant for the purpose of deciding the following question:
\n  Whether the Tribunal, in the circumstances was right in holding that the assesses is entitled to the benefit of Notification No. 18\/94, despite credit having been taken after 30th June, 1994, the last date specified in that Notification?”\n<\/p>\n
 2. Revenue has filed the set of documents relevant for the purpose of deciding the question and in terms of the same, the following statement of facts is drawn up: –\n<\/p>\n
STATEMENT OF FACTS   <\/p>\n
 3. Revenue initiated proceedings against the respo.ndent-assessee on the allegation that they have wrongly availed modvat credit on invalid documents on capital goods. The details of modvat availed wrongly on invalid documents were annexed to the show cause notice. The said annexure has been extracted in the Order-in-Original which is reproduced hereinbelow:\n<\/p>\n
S. No.<\/p>\n
Invoice No.& Date<\/p>\n
Name
\n  & Address of the Supplier<\/p>\n
Descrlptlon
\n  of Goods<\/p>\n
Qty<\/p>\n
Duty
\n  credit availed<\/p>\n
A.\n<\/p>\n
  MODVAT CREDIT AVAILED BASED OF ENDORSED GATE
\n  PASSES<\/p>\n
1.<\/p>\n
GP
\n  67&9.3.94<\/p>\n
Eddy
\n  Current Controls (I) Ltd., Chalakkudy Kerala<\/p>\n
Eddy
\n  current Dynodrive<\/p>\n
1 no.\n<\/p>\n
5905,00<\/p>\n
2.<\/p>\n
GP163<\/p>\n
do<\/p>\n
do<\/p>\n
1 no.\n<\/p>\n
5905.00<\/p>\n
3.<\/p>\n
GP110&8.3.94<\/p>\n
Reci
\n  Comp Industries Bangalore<\/p>\n
Metering
\n  Pump<\/p>\n
1 no.\n<\/p>\n
4210.00<\/p>\n
\u00a0<\/p>\n
\u00a0<\/p>\n
\u00a0<\/p>\n
\u00a0<\/p>\n
TOTAL<\/p>\n
16020.00<\/p>\n
B. MODVAT CREDIT AVAILED BASED ON GP1 s AND GOODS OCONSIGNED TO
\n  SOUTH INDIA VISCOSE LTD., SIRUMUGAI.\n<\/p>\n
1.<\/p>\n
QP152&11.3.94<\/p>\n
Oriental
\n  Plants & Equipments Pvt. Ltd., CBE<\/p>\n
PVC
\n  plate<\/p>\n
2 noa.\n<\/p>\n
500.00<\/p>\n
2.<\/p>\n
GP15&16.3.94<\/p>\n
-do-\n<\/p>\n
Filter
\n  Unit<\/p>\n
1 set<\/p>\n
24755.00<\/p>\n
3.<\/p>\n
GP1598931.3.94<\/p>\n
Shanthl
\n  Gears Ltd., Unit C Coimbatore<\/p>\n
Gear
\n  Boxes<\/p>\n
2 nos.\n<\/p>\n
7320.00<\/p>\n
4.<\/p>\n
GP1171131.3.94<\/p>\n
Shanthi
\n  Gears Ltd., Gear Box Division Coimbatore<\/p>\n
-do-\n<\/p>\n
2 nos.\n<\/p>\n
11583.00<\/p>\n
5.<\/p>\n
GP11718&31.3.94<\/p>\n
-do-\n<\/p>\n
Geared
\n  Motors<\/p>\n
1 no.\n<\/p>\n
50500.00<\/p>\n
6.<\/p>\n
OP11719&31.3.94<\/p>\n
-do-\n<\/p>\n
-do-\n<\/p>\n
1 no.\n<\/p>\n
50500.00<\/p>\n
\u00a0<\/p>\n
\u00a0<\/p>\n
\u00a0<\/p>\n
\u00a0<\/p>\n
TOTAL<\/p>\n
145158.00<\/p>\n
C. MODVAT CREDIT AVAILED
\n  BASED ON INVOICES
\n  WHEREAS INVOICES ARE NOT PRESCRIBED DOCUMENTS UPTO 20.5.94 AS PER RULE 57T:\n<\/p>\n
1.<\/p>\n
Inv. 1016.4.94<\/p>\n
Kumar
\n  & Kumar Investments (P) Ltd.. Colmbatorc<\/p>\n
Pump
\n  Tube<\/p>\n
1 no.\n<\/p>\n
7563.00<\/p>\n
2.<\/p>\n
Inv. 1319.4.94<\/p>\n
-do-\n<\/p>\n
Pump<\/p>\n
1 no.\n<\/p>\n
7563.00<\/p>\n
3.<\/p>\n
Inv. 1128.4.94<\/p>\n
Oriental
\n  Plants & Equipments P Ltd. Coimbatore<\/p>\n
C J Upper Goder Box<\/p>\n
3<\/span>
\n  nos.\n<\/p>\n
540.00<\/p>\n
4.<\/p>\n
Inv. 2113.4.94<\/p>\n
Hindustan
\n  Platinum Ltd., Bombay<\/p>\n
Spinnerets<\/p>\n
500<\/span>
\n  nos.\n<\/p>\n
22000.00<\/p>\n
\u00a0<\/p>\n
\u00a0<\/p>\n
\u00a0<\/p>\n
\u00a0<\/p>\n
TOTAL<\/p>\n
37666.00<\/p>\n
D. MODVAT CREDIT AVAILED
\n  ON ENDORSED GATE PASSES<\/p>\n
1.<\/p>\n
GP. 1455324.3.94<\/p>\n
Kirloskar
\n  Electric Company Ltd., Unit II Hublle<\/p>\n
Electric Motor<\/p>\n
6 nos.\n<\/p>\n
5675.00<\/p>\n
\u00a0<\/p>\n
\u00a0<\/p>\n
\u00a0<\/p>\n
\u00a0<\/p>\n
Total<\/p>\n
5675.00<\/p>\n
E. MODVAT CREDIT AVAILED
\n  BASED ON INVOICES
\n  RAISED TO SIV INDUSTRIES LTD., 1977 A, TRICHY ROAD, COIMBATORE<\/p>\n
1.<\/p>\n
nv. 11924.5.94<\/p>\n
H.M.S. Metal Corporation, Thane<\/p>\n
Lead Pipe<\/p>\n
1718<\/span>
\n  Kgs<\/p>\n
9410.00<\/p>\n
2.<\/p>\n
GP. 1499016.3.94<\/p>\n
Kirloskar Brothers Ltd.,
\n  Kirloskarvadi<\/p>\n
BHR
\n  pump<\/p>\n
35<\/span>
\n  nos.\n<\/p>\n
16286.00<\/p>\n
3.<\/p>\n
Inv. 306414.7.94<\/p>\n
Fisher Xomox (India)
\n  Ltd., Virallmalai<\/p>\n
Control
\n  Valve<\/p>\n
6<\/span>
\n  nos.\n<\/p>\n
38824.00<\/p>\n
\u00a0<\/p>\n
\u00a0<\/p>\n
\u00a0<\/p>\n
\u00a0<\/p>\n
TOTAL<\/p>\n
63920.00<\/p>\n
F. MODVAT CREDIT ON
\n  CAPITAL GOODS AVAILED BASED ON THE INVOICES RAISED IN OTHER PARTIES:\n<\/p>\n
1.<\/p>\n
Inv. 4630.5.94<\/p>\n
Draytin Geavers Ltd., Bombay<\/p>\n
ST HOO\/VSA Cl SCR IBR<\/p>\n
07<\/span><\/p>\n
2079.00<\/p>\n
\u00a0<\/p>\n
\u00a0<\/p>\n
\u00a0<\/p>\n
\u00a0<\/p>\n
TOTAL<\/p>\n
2079.00<\/p>\n
G. MODVAT CREDIT AVAILED
\n  ON CAPITAL GOODS BASED ON THE CERTIFICATES:\n<\/p>\n
1.<\/p>\n
Certificate No.346\/9422.3.94<\/p>\n
Suptd. of Central Excise,
\n  Range VI-E Madras VI Division<\/p>\n
Lubricant Box etc.<\/p>\n
\u00a0<\/p>\n
7192.00<\/p>\n
2.<\/p>\n
Certificate No.347\/9422.3.94<\/p>\n
-do-\n<\/p>\n
-do-\n<\/p>\n
4 nos.\n<\/p>\n
4782.00<\/p>\n
\u00a0<\/p>\n
\u00a0<\/p>\n
\u00a0<\/p>\n
\u00a0<\/p>\n
TOTAL<\/p>\n
11974.00<\/p>\n
 4. Assesses filed reply to the show cause notice dated 18.2.95 denying the allegation and ascertaining that they had taken modvat credit In terms of documents which are required to be acceptable Is in the terms of Notification No. 21\/94-CE (NT) dated 12.5.94.\n<\/p>\n
 5. The AC heard the assessee and by his Order-in-Original No. 94\/95 dated 31.3.95 held that assessee is not eligible for credit in respect of G.P. No. 14553 dated 24.3.94 and credit availed was disallowed under Rule 57U of Central Excise Rules, 1944. However, he allowed the assessee to take modvat credit. However, Revenue filed an appeal before the Commissioner of Customs & Central Excise (Appeals), Trichy.\n<\/p>\n
 6. The Commissioner (Appeals) in Order-in-Appeal No. 552\/96 (CBE) (D) dated 9,7.96 rejected the Revenue’s appeal holding that the credit had been rightly availed by the assessee.\n<\/p>\n
 7. The department aggrieved with the said order filed before the Tribunal who by their order Final Order No. 1801\/97 dated 10.7.1997 rejected department’s appeal by recording the finding in paras-5 & 6 as follows:\n<\/p>\n
 “5. I have considered the submissions of both sides and perused the records, I notice that the Tribunal decision referred to by the learned Counsel bears out his contentions. The dispute in this case had arisen in the transition period following the introduction of the invoices and certificates as duty paid documents, instead of the Gate Passes and endorsed and subsidiary Gate passes. Some leniency was definitely called for in such a situation. It will also be somewhat unrealistic to hold that the certificates issued by the departmental Superintendent, when he was competent to do so, would be valid for availment of MODVAT credit by the manufacturers of excisable goods up to a particular date and thereafter it ceases to be invalid. The decisions in this regard taken by the Tribunal would support the respondent’s case.\n<\/p>\n
 6. In line with such decisions, I uphold the pleas raised by the learned Counsel for the respondents and dismiss the appeal.”\n<\/p>\n
 8. Aggrieved by the said rejection, the department filed an application under Section 35G (1) for reference of this matter to the Hon’ble High Court of Judicature at Madras. However, by reference Order No. Ref\/131\/98 dated 1.7.98 the Tribunal rejected the application in the light of the earlier order passed vide Ref. Order Nos. 124, 125\/97 dated 9.5.97 in the case of CCE v. Kerala State Electricity Development Corporation Ltd.\n<\/p>\n
 9. Aggrieved by the said rejection, the revenue filed a petition under Section 35H of the Act before the Hon’bie High Court of Judicature at Madras who have now directed the Tribunal to refer the question by drawing the statement of facts.\n<\/p>\n
 10. In view of the narration of facts, a statement of facts have been drawn up for reference to Hon’ble High Court of Judicature at Madras. The Registry is directed to remit the records and statement drawn (in four sets) to the Registrar of the Hon’ble High Court of Judicature at Madras for placing it before the concerned bench for answering the reference. Ordered accordingly.<\/p>\n","protected":false},"excerpt":{"rendered":"
Customs, Excise and Gold Tribunal – Tamil Nadu Cce vs Siv Industries Ltd. on 5 September, 2002 Equivalent citations: 2003 (85) ECC 296 Bench: S Peeran, R K Jeet JUDGMENT S.L. Peeran, Member (J) 1. The Hon’ble High Court of Judicature at Madras by their order dated 12.9.2000 In Reference Case Petition No. 8 of […]<\/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-82491","post","type-post","status-publish","format-standard","hentry","category-judgements"],"yoast_head":"\nCce vs Siv Industries Ltd. on 5 September, 2002 - 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\/cce-vs-siv-industries-ltd-on-5-september-2002-3\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Cce vs Siv Industries Ltd. on 5 September, 2002 - 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