{"id":90395,"date":"1998-03-23T00:00:00","date_gmt":"1998-03-22T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/thane-belapur-industries-vs-union-of-india-ors-on-23-march-1998"},"modified":"2016-06-25T07:47:35","modified_gmt":"2016-06-25T02:17:35","slug":"thane-belapur-industries-vs-union-of-india-ors-on-23-march-1998","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/thane-belapur-industries-vs-union-of-india-ors-on-23-march-1998","title":{"rendered":"Thane Belapur Industries … vs Union Of India & Ors. on 23 March, 1998"},"content":{"rendered":"
Delhi High Court<\/div>\n
Thane Belapur Industries … vs Union Of India & Ors. on 23 March, 1998<\/div>\n
Equivalent citations: 1998 (102) ELT 258 Del<\/div>\n
Author: R Lahoti<\/div>\n
Bench: R Lahoti, M Mudgal<\/div>\n<\/p>\n
<\/pre>\n
ORDER<\/p>\n
 R.C. Lahoti, J. <\/p>\n
 1.     The petitioner, an association of industries, has filed this  petition mainly  seeking  the quashing of the circular  No.  F-296\/46\/97\/CX-9  dated 14.1.1998  issued by the Central Board of Excise and Customs, also  seeking
\nsetting aside of consequential OR ‘follow-up’ orders issued by the subordinate  officers  of  the Central Excise to  various  industries  at  various places.  The  impugned circular is a telex message addressed to  all  Chief Commissioners\/  Commissioners of Central Excise throughout the country.  It reads as under :-\n<\/p>\n
                                “T E L E X   <\/p>\n
      To <\/p>\n
     All Chief Commissioners of Central Excise <\/p>\n
     All Commissioners of Central Excise<\/p>\n
      From <\/p>\n
     B.P. Verma Member ( Central Excise), <\/p>\n
     CBEC, New Delhi  <\/p>\n
      F.No.296\/46\/97-CX.I(Pt)(.) You may recall that vide telex of even number dated 11.11.97 special check was ordered for MODVAT by all field  formations  (.) Reports received in this regard  has  disclosed  misuse of MODVAT to the extent of Rs.133 crores,  out  of which  Rs. 27 crores have been reversed\/realized (.) In order  to complete these checks in a more systematic and authentic  manner, it is ordered as follows :\n<\/p><\/blockquote>\n
      (1)   Balance  of  the  MODVAT  misused  beyond  what  has   been reversed\/recovered should also be recovered immediately.\n<\/p><\/blockquote>\n
      (2)  All  such cases where misuse of MODVAT  was  noticed  should immediately  be referred to Cost Accountants under section 14  of the  Central  Excise Act for a thorough check of  the  MODVAT  of these units during the last five years, including checking of the input-output to examine whether there has been any suppression of production\/clearance or diversion of inputs.\n<\/p><\/blockquote>\n
      (3)  In addition, if there are any other units also where  it  is suspected that MODVAT is being misused or manipulated, such units should  also  be referred to Cost Audit check  under  Section  14 immediately.\n<\/p><\/blockquote>\n
      (4)  Results  of special MODVAT checks done  in  earlier  periods should  also be examined and if it is noticed that any  unit  has indulged in misuse of MODVAT, these cases should also be referred to  the Cost Accounts under Section 14. These references to  Cost Accountants  must be completed within the next one week  that  is 21.1.1998 and a report sent to the Board indicating names of  the units referred.\n<\/p><\/blockquote>\n
      It  is  further ordered that till such time as the  scrutiny  by  Cost Accountants is over and their report made available to the Department, such referred  units  should not be permitted to pay duty out  of  their  MODVAT credits  with immediate effect. However, they may be permitted to take  the credits  in  their account and not utilise it without  obtaining  clearance from the Department.”\n<\/p><\/blockquote>\n
 2.   The  grievance of the petitioner may briefly be stated.  According  to them the MODVAT scheme was introduced by the Central Govt in the year  1986 with  the object of avoiding multi-point and cascading effect of  taxation. The  scheme allows the manufacturers of various products to take credit  of the  excise  duty  paid on the inputs used by them or in  relation  to  the manufacture of the final products while paying the excise duty on the final products manufactured by them. The manufacturers can pay the duty from  the credit  earned by them on the inputs. If any balance duty is  payable  then the  same is paid in cash. For availing the facility of MODVAT  scheme  the manufacturers  have  to follow the prescribed procedure  and  maintain  the requisite records. The scheme has to be found contained in Rules 57A to 57J of the Central Excise Rules, 1944.\n<\/p>\n
 2.1. With effect from April, 1994, the Central Govt extended the scheme  of MODVAT to capital goods also by enacting Rules 57Q to 57U. By Section 83 of the Finance Act, 1997, Section 14 was introduced in the Central Excise Act, 1944.  Under  this provision where the department is of the view  that  the credit available is not within the normal limits or has been availed or  or utilised  by  reason of fraud etc the manufacturer may be subjected  to  an audit  by a Cost Accountant to be nominated by the department. The  Act  or the Rules nowhere contemplate the suspension of MODVAT scheme wholly or  in part merely on initiation of special audit. However, the impugned  circular from  the Board has resulted in indiscriminate and wholesale notices  being issued  by  the  local officers resulting into virtual  suspension  of  the statutory MODVAT scheme by executive action which is wholly without  jurisdiction.\n<\/p>\n
 3.   Feeling impressed by the contentions so raised, this Court directed  a notice to show cause against the issuance of rule nisi to be issued to  the respondent.\n<\/p>\n
 4.   On  5.3.1998, the learned standing counsel for the respondents made  a statement  on  instructions that the telex dated 14.,1.1998 issued  by  the Member  (CX.I)  CBEC was only advisory in nature and was intended  only  to curb misuse of MODVAT. It did not direct the Commissioners to restrict  the genuine  and lawful use of MODVAT by the manufacturers. It was also  stated that the instructions contained in the said letter had application only  to such  cases  where misuse of MODVAT had come to light and the  said  letter could  not be utilised by the Commissioners for  initiating  indiscriminate wholesale  action  against each and every industry. It was  further  stated that  the cost audit initiated under Section 14 shall be ordered only  when required to be initiated and shall be subject to a time frame being  specified so as to minimise the inconvenience caused to any manufacturer.\n<\/p>\n
 4.1  This submission of the learned counsel for the respondent was recorded in the order of the court dated 5.3.1998. It took care of the major part of the  grievance  raised in the petition. Further hearing  was  adjourned  to 17.3.1998, on which date a, counter filed on behalf of the respondents  had come  on  record.  The hearing was adjourned confined  to  the  controversy referable  to  the last para of the impugned circular dated  17.1.1998,  in view  of  the counsel for the espondents having sought for  time  to  seek further  instructions  and  address  the  court  on  that  aspect  of   the issue.Today  the learned counsel for the parties have been heard fully  and finally.\n<\/p>\n
 5.   Section  14  has  an inbuilt protection available to  the  person  aggrieved.  Proceedings  thereunder can be initiated only by a  high  ranking officer  like the Commissioner of Central Excise. He must have ‘ reason  to believe’ of the availability of at least one of the two factors contemplated by Clauses (a) and (b) of sub section (2) thereof, whereupon only a cost accountant  can be nominated for audit. Such cost accountant has to  submit audit report within a period specified by the commissioner. In our opinion, in view of such inbuilt safeguards provided by the provisions, there is  no possibility of misuse or abuse of the provision ordinarily. Still if anyone can  make out a case of cost audit having been initiated  unjustifiably  or any  one being harassed, he can individually seek relief making out a  case therefor. No general protection restraining misuse of the provision can  be issued, nor the impugned circular can be so read as providing a ground  for assumed harassment. This position stands further clarified by the statement made by the learned standing counsel for the respondents under instructions and recorded in the order of the court dated 5.3.1998.\n<\/p>\n
 6.   So  far as the last para of the impugned circular is concerned, it  is ultra  vires  the jurisdiction of CBEC and has to be struck  down  for  the reasons to be stated hereinafter.\n<\/p>\n
 7.   As  already  noticed  MODVAT scheme is statutory. It  has  a  laudable public  purpose behind. Sub-rule(2) of Rule 57A specifically  provides  for credit  of specified duty allowed under sub rule(1) being utilised  towards payment of duty on excise leviable on the final products, whether under the Central Excise Act or under any other Act as may be specified in an  appropriate  notification so long as the manufacturers or the  person  concerned complies with the provisions of the Section and conditions and restrictions if  any specified in the said notification. Sub-rule (2) of Rule  57G  also provides  for  the  manufacturer taking credit of the duty  on  the  inputs received by him subject to his filing a declaration under sub-rule (1)  and obtaining  acknowledgement  thereof. Wrongful filing or utilisation  in  an irregular  manner of the MODVAT credit entails several  penal  consequences contemplated by Rule 57(I).\n<\/p>\n
 7.1  So  are  the provisions relating to MODVAT on capital goods,  such  as those contained in Rules 57R, 57S, 57T &c.\n<\/p>\n
 7.2  In short the Rules providing for MODVAT are self contained and exhaustive.  They provide for the foundational facts on existence whereof  MODVAT may  be availed, allowed denied or varied, the manner of  accumulating  and utilising credit and the procedure-all exhaustively. There is no  provision either in the Central Excise Act or the rules made thereunder or in Section 14 providing for the utilisation of MODVAT credit being deprived merely  on account  of initiation of special audit. Such deprivation having  not  been
\nprovided  by the Act or the Rules made thereunder cannot be allowed  to  be done by an executive fiat merely.\n<\/p>\n
 8.   MODVAT  is a unique concession with a simplified mechanism granted  to manufacturers  on exciseable goods. It has acquired a place of  recognition in the excise law. The revenue has been benefited by the system as more and more  manufacturers  are inclined to pay excise duty so as to  entitle  the manufacturers of such duty paid inputs to avail MODVAT credit. At the  same time it effectively reduces the purchase price of the inputs in the  industry enjoying the advantage of the MODVAT facility. In Torrent  Laboratories Ltd  vs  UOI  (1991) 55 ELT 25 a Division Bench of Gujrat  High  Court  has observed that the basis of MODVAT is the mutual trust and confidence. While enacting  MODVAT provisions the legislature has reposed a sort of trust  or confidence on the assessee, the legislature expects the same type of candid and  forthright behaviour on the part of the assessee. In SRF Ltd Vs.  CBEC (1993) 66 ELT 145, the High Court of Madras has held that the MODVAT scheme introduced by statutory rules cannot be either nullified or short-circuited by means of clarification.\n<\/p>\n
 9.   For the foregoing reasons the following part of the impugned  circular dated  14.1.1998  is held to be illegal and ultra vires the powers  of  the authority issuing the same:-\n<\/p>\n
      It  is  further ordered that till such time as the  scrutiny  by  Cost Accountants is over and their report made available to the Department, such referred  units  should not be permitted to pay duty out  of  their  MODVAT credits  with immediate effect. However, they may be permitted to take  the credits  in  their account and not utilise it without  obtaining  clearance from the Department.”\n<\/p>\n
 10.  The above said part of the circular is hereby quashed. The petition  is allowed in part to the extent indicated hereinabove. No order as to costs.\n<\/p>\n
      DASTI.<\/p>\n","protected":false},"excerpt":{"rendered":"
Delhi High Court Thane Belapur Industries … vs Union Of India & Ors. on 23 March, 1998 Equivalent citations: 1998 (102) ELT 258 Del Author: R Lahoti Bench: R Lahoti, M Mudgal ORDER R.C. Lahoti, J. 1. The petitioner, an association of industries, has filed this petition mainly seeking the quashing of the circular No. […]<\/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":[14,8],"tags":[],"class_list":["post-90395","post","type-post","status-publish","format-standard","hentry","category-delhi-high-court","category-high-court"],"yoast_head":"\nThane Belapur Industries ... vs Union Of India & Ors. on 23 March, 1998 - 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\/thane-belapur-industries-vs-union-of-india-ors-on-23-march-1998\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Thane Belapur Industries ... vs Union Of India & Ors. on 23 March, 1998 - 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