COMMISSIONER OF CENTRAL EXCISE Vs. MANISH RUBBER ENTERPRISES

JUDGEMENT

(1.) This Appeal of the Revenue challenges the order passed by the Customs, Excise and Service Tax Appellate Tribunal, Mumbai, dated 20th November, 2003/17th December, 2003.

(2.) The Respondent Assessee approached the Tribunal, because it was denied credit and in terms of the rules which enable it to avail of the same.

(3.) The show cause notice alleged that the Assessee had wrongfully availed of credit on inputs in the final products under Chapter 9306 and 3506. The Assessee was a manufacturer of rubber articles falling under Chapter subhead Nos. 40, 59, 35 and 93 of the Central Excise Tariff Act, 1985. The Assessee desired to avail of this credit on inputs in terms of the MODVAT Rules. It filled a form, but that form, which is stipulated under Rule 57G and against certain columns, contained an entry, which would denote that the Assessee withdrew the finished products under Chapter 9306 and 3506 from the list of final products and on which the credit for inputs was claimed. In such circumstances, the show cause notice directed reversal of that wrongful credit and recovery of a sum of Rs. 3,83,789/-.