COMMISSIONER OF CENTRAL EXCISE Vs. ATE ENTERPRISES LTD.

JUDGEMENT

(1.) THE respondents filed a written submission and made a request to decide the appeal on merits.

(2.) HEARD the Ld. SDR. The respondents are engaged in the manufacture of excisable goods and were availing benefit of modvat credit in respect of the inputs used in their final product. The appellant received same inputs from small scale manufacturers and availed the Higher Notional Credit after 10 to 15 days from the receipt of the goods. Show cause notice was issued to the respondents for denying the credit. The adjudicating authority confirmed the demand. On appeal filed by the Respondents the Commissioner (Appeals) after relying upon the decision of the Tribunal in the case of M/s. Mysore Lc and Paint Works Ltd. reported in [1991 (52) ELT 590 (T)] allowed the appeal.

(3.) THE contention of the Revenue is that as pre the trade notice issued by the Revenue the credit cannot be taken at later stage from the receipt of the inputs. The revenue relied upon the decision of the Supreme Court in the case of CCE v. Dhiren Chemical Industries [2002 (139) ELT 3 (S.C.)].