BIRLA CORPORATION LTD. Vs. CCE JAIPUR

JUDGEMENT

(1.) In this Appeal filed by M/s Birla corporation Ltd, the issue involved is whether the Capital Goods Credit of the duty paid in respect of Cable Jointing kit under Rule 570 of the Central Excise Rules is available to them for want of declaration filed by them.

(2.) When the mater was called, no one was present on behalf of the Applicants. Shri Apurva Bhattacharya, Id. Advocate, under his letter dt. 20 -10 -2000, has requested to decide the matter on the basis of written submissions filed on 7 -8 -2000. It has been submitted by them, in the written submission, that Cable Jointing Kit is basically an electrical instrument; that they have filed a Declaration under Rule 57 -T on 21 -3 -1994 in which "Electric Instruments Chapter Heading 85" has been mentioned and as such they are eligible to Capital Goods Credit respect of Cable Jointing Kit which falls under Chapter 85 of the schedule to the Central Excise Tariff Act; that in the case of G.S. Auto Ltd., Vs C.C.E., 1998 (97) ELT 305 (T) and in Mysore cement Ltd. Vs. CCE., 1999 (108) ELT 520 (T) it has been held that the genetic discription given in the declaration should have been accepted.

(3.) Shri M.D. Singh, Id.S.D.R., submitted that the Appellants are required to file declaration under Rule 57T in respect of specific capital goods and as the declaration has not been filed in respect of Cable Jointing KIt, Capital Goods Credit has been rightly disallowed to them.