MODERNOVA PLASTYLES PVT. LTD. AND Vs. CCE

JUDGEMENT

(1.) Appeals taken up for disposal with consent after waiving deposit.

(2.) The question for consideration in this appeal is whether Modernova Plastyles Pvt. Ltd. who manufactured on job work for Mirc Electronics Ltd. cabinets for television sets by using moulds owned and supplied by the latter, could take credit under 57Q of the duty paid on these moulds by their manufacturer. In the order impugned in the appeal, the Commissioner has found such credit to be impermissible on the ground that the manufacturer was not the owner of the goods, demanded the credit so taken and imposed penalty on the manufacturer and Mirc Electronics under Rule 209A for abetting taking wrong credit. He also ordered confiscation of the moulds.

(3.) Credit was taken on various dates in June 1997 and January 1999. The contention of the counsel for the appellant is that the rules as it stood during this period do not mandate as it did prior to its amendment on 17.6.1994 that ownership of capital goods as a criteria for taking credit. He relies upon the decision of the Tribunal in German Remedies v. CCE . The departmental representative who supports the order points that this order was not cited before the Commissioner.