BALRAMPUR CHINI MILLS LTD. Vs. CCE

JUDGEMENT

(1.) Heard both sides.

(2.) The appellant filed this appeal against Order -in -Appeal passed by the Commissioner (Appeals). In the present case the benefit of Modvat credit was denied in respect of Sodium Hydro Sulphide as input and in respect of Speed Motor, EOT Crane and spare parts like Steel Pipes, Elbow etc. as capital goods.

(3.) The appellant raised the issue of jurisdiction. The show -cause notice was issued by the Superintendent of Central Excise for recovery of Modvat credit under Rule 57 -I of Central Excise Rules. The contention of the appellant is that the Superintendent of Central Excise was not competent to issue the notice under Rule 57 -I. As per the Board's Circular dated 20.12.88, it is clarified that in respect of wrong availment of Modvat credit, respective adjudicating officers should issue and decide the show -cause notice.