SWAPNA SAKAR STEEL LTD. Vs. CCE, AHMEDABAD

JUDGEMENT

(1.) APPELLANT filed this appeal against the order in appeal passed by the Commissioner (Appeals),

(2.) The Commissioner (Appeals) in the impugned order disallowed the benefit of MODVAT credit in respect of capital goods which were received 3 months prior to the filing of the declaration. Heard both sides. The contention of the appellant is that the capital goods was received during the period of July, 1994 to July, 1995 when their factory was under construction and they applied for the registration with the Central Excise authority on 31.7.1995. The appellants also filed the declaration even prior to their application for registration on 26.6.1996. The contention of the appellant is that prior to registration when they received the capital goods, the benefit cannot be denied on the ground that the goods were received 3 months prior to the filing of declaration. He relied upon the following decision of the Tribunal:

(3.) , 2000 (126) ELT 799 (Tribunal) - Supreme Wood Products v. Commissioner of Central Calcutta -II