UNION OF INDIA Vs. ASSOCIATED CEMENT CO. LTD.

JUDGEMENT

(1.) M/s. Associated Cement Company Limited, district Durg (the Assessee) claimed Modvat credit for certain items claiming it to be capital goods. Subsequently, the Central Excise Department (the Department) issued notices on 9-3-1998, 23-4-1998, 1-5-1998, 27-5-1998 and 31-7-1998 requiring the Assessee to show-cause as to why the Modvat credit claimed by the Assessee in respect of total number of 47 items be not disallowed.

(2.) The Assessee filed his objections against the same. However, the Assistant Commissioner, Central Excise, Division-II, Bhilai vide order dated 20-10-1998 disallowed the credit and upheld the show-cause notices.

(3.) The Assessee filed an appeal which was allowed by the Commissioner (Appeals), Central Excise, Raipur (the Commissioner-A) on 30-3-2004, in respect of all 47 items.