HAWKINS COOKERS LTD Vs. CCE

JUDGEMENT

(1.) THIS is an appeal filed against the order of the Commissioner (Appeals), Allahabad.

(2.) LEARNED Counsel for the appellants submitted that the appellants are engaged in the manufacture of pressure cookers and parts thereof, falling under Chapter sub -heading 7615.00 and 7418.00 in the factory at Satharia, Jaunpur (U.P.) w.e.f. February, 1990 and the same were exempted from payment of excise duty vide Notification No. 180/88 dated 13.5.1988 as amended. In the Union Budget presented to the Parliament on 28.2.1994, excise duty was imposed on pressure cookers w.e.f. 1.3.1994 vide Notification No. 41/94 dated 1.3.1994. Accordingly they filed necessary declaration under Rule 57(G) of Central Excise Rules, 1944 to avail the modvat credit of excise duty paid on inputs with the Assistant Collector of Central Excise on 11.3.1994.

(3.) HE also submitted that some of the inputs received from the appellants' other factories situated at Thana (Maharashtra) and Hoshiarpur, Punjab were shown in the declaration as intermediate item. The appellant filed a revised declaration on 21.7.1994 showing the said intermediate item in appropriate column followed with a detailed note vide their letter No. 94 -95/6428 dated 28.7.1994 and asked for condonation for procedural lapses, if any. On receipt of the said declaration, the Assistant Commissioner issued a show cause notice dated 22.9.1994 and asked them to show cause as to why the amount of duty claimed on inputs shown as intermediate items should not be recovered under Rule 571.