KAMLA CASTINGS Vs. COLLECTOR OF C. EX.

JUDGEMENT

(1.) THESE are two appeals filed by (1) M/s. Kamla Castings; and (2) M/s. Pyare Lal Rameshwar Prashad, being aggrieved with the common order -in -appeal dated 1 -9 -1994 passed by the Collector of Central Excise (Appeals), Allahabad. Both the appeals were heard together and are being disposed of by this common order.

(2.) THE Collector of Central Excise (Appeals) had upheld the order passed by the Asstt. Collector of Central Excise dated 22 -4 -1994 and had confirmed the demands of Rs. 44,853.70 and Rs. 80,144.07 against the two appellants, as above. No penalty was imposed. The matter relates to the demand of duty which the appellants have claimed that they are not consistent with the approved classification lists under Notification No. 54/93 -C.E., dated 1 -3 -1994. The appellants were engaged in the manufacture of pump parts and had availed exemption during the period March 1993 to August 1993 under Notification No. 54/93. It was noticed that the said notification was not applicable to the product in question. Proceedings were drawn and the duty was confirmed, as above.

(3.) SHRI Abhishek Jain, Advocate, submits that their classification lists had already been approved and the demand has been made without disturbing the approved classification lists. It was his submission that the matter was earlier covered by the Tribunal's decision which was confirmed by the Supreme Court in the case of CCE, Baroda v. Cotspun Ltd., 1999 (113) E.L.T. 353 (S.C.). He also submitted that as the appellants were not paying duty on the pump parts, they were reversing the Modvat credit which they had taken in respect of the duty paid inputs received under proper procedure. It was his submission that if the appellants are now directed to pay duty on their final products, then the benefit -of Modvat credit should be allowed and he referred to the Tribunal's decision in the case of Agarwal Metal Indus, v. CCE, Bangalore, 1998 (102) E.L.T. 663 (Tribunal).