COMMISSIONER OF CENTRAL EXCISE Vs. SHREE CEMENT LTD.

JUDGEMENT

(1.) THESE two appeals are preferred by the Department against the Order -in -Appeal No. 190 -CE/JPR/AJ/98, dated 31 -3 -1998 praying for, setting aside the same, to the extent of allowing Modvat credit on Dust Collection bags and filter bags, and Order -in -Original No. 41/97/97, dated 9 -6 -1997 of Asstt. Commissioner, Ajmer may be restored (in E -1280/98) and against the Order -in -Appeal No. 57(SSR) CE/JPR/97, dated 17 -12 -1997 to the extent of allowing Modvat credit on (1) Collecting electro -electrodes plates for ESP (2) Gas Analyser (3) Pressure Gauge (4) IT Transformer (5) Liquid Rotor (6) Vaccum Controller and (7) Relay for control panel, and Order -in -Original No. 105/95 -MOD, dated 30 -6 -1995 of Assistant Commissioner to be restored (E/1281/98), period involved is March, 1996 to July 1997 (E/1280/98) and 1994 (E/1281/98).

(2.) IN E/1281/98 Respondent has wrongly availed Modvat Credit on collecting Electrode plates for ESP, Gas analyser pressure gauge, IT Transforms, liquid rotor, Vaccum Contractor and for relay controller panel treating them as capital goods under Rule 57 Q(1) of Central Excise Rules. After issue of show cause notice to respondent demanding recovery and for imposition of penalty, and receipt of reply by it, and holding personal hearing, and hearing respondent through authorised representative, and after considering the available material on record Assistant Collector, Ajmer passed Order -in -Original No. 105/95 -MOD dated 30 -6 -1995, and disallowed Modvat amount of Rs. 60,582 under Rule 57U of Central Excise Rules. On appeal by respondent to the Commissioner (Appeals), it was allowed. Hence the appeals.

(3.) PERUSED the orders of lower authorities Appeal Memorandum; Heard both sides. They have only relied on Four Decisions of the Tribunal in 1999 (108) E.L.T. 47 - Jawahar Mills Ltd. v. C.C.E., Coimbatore,; 1997 (96) E.L.T. 354 - Grasim Cements v. C.C.E., Raipur - 1997(95) E.L.T. 655 - Century Mills Ltd. v. C.C.E., Raipur; 1997 (23) RLT 306 (T) - Mahar Cement, Raipur, and submitted that they cover all the goods involved in these cases. Perused the above rulings and also Rule 57Q of Central Excise Rules at the relevant period, and also the discussion and findings in the orders of lower authorities, and its background as narrated therein. The fact of these two appeals are considered in the light of the decisions cited as mentioned above, and discussed in the below paras.