Bajaj Auto Ltd. Vs. Collector of Central Excise and

Bajaj Auto Ltd. vs Collector of Central Excise and

Type Court Judgment Court Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai Decided Sep 13, 1993

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Citation: sooperkanoon.com/7017
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Judge: J T R., P Desai
Decided On: Sep 13, 1993
Subject: Excise

Case Summary

AI-generated summary - not the official court judgment text.

Excise

Key legal issue: Excise

Parties & Advocates

Appellant / Petitioner

Bajaj Auto Ltd.

Respondent

Collector of Central Excise and

Legal References

Reported In: (1994)(51)LC67Tri(Mum.)bai

Excerpt

1. for hearing the applicants' appeal on merits, they are required to deposit a sum of rs. 3,44,469/- towards duty and a penalty of rs. 10,000/-, vide order in original no. 33/cex/93 dated 3.6.1993.2. the issue involved in this stay application is, whether paint, which has been brought in as input for use in relation to the manufacture of scooter, could be cleared as such, as a touch up paint by including the value of such paints. we take note of the fact that the south regional bench has already taken a decision that paint is an input and if it is cleared as such without being put to any use in or in relation to the manufacture of the final product, modvat credit is not admissible. we are not prima facie impressed with the argument for taking a different view, since in such cases of removal of inputs as such without use in the factory, rule 57f(2) is to be followed. hence, we direct the applicants to deposit the entire duty amount of rs. 3,44,469/- within a period of ten weeks from the date of receipt of this order and reporting compliance within eleven weeks failing which their appeal is liable to be rejected. on making deposited of the duty amount, there shall be stay and waiver of recovery of the penalty amount.

Full Judgment

1. For hearing the applicants' appeal on merits, they are required to deposit a sum of Rs. 3,44,469/- towards duty and a penalty of Rs. 10,000/-, vide order in original No. 33/CEX/93 dated 3.6.1993.

2. The issue involved in this stay application is, whether paint, which has been brought in as input for use in relation to the manufacture of scooter, could be cleared as such, as a touch up paint by including the value of such paints. We take note of the fact that the South Regional Bench has already taken a decision that paint is an input and if it is cleared as such without being put to any use in or in relation to the manufacture of the final product, modvat credit is not admissible. We are not prima facie impressed with the argument for taking a different view, since in such cases of removal of inputs as such without use in the factory, Rule 57F(2) is to be followed. Hence, we direct the applicants to deposit the entire duty amount of Rs. 3,44,469/- within a period of ten weeks from the date of receipt of this order and reporting compliance within eleven weeks failing which their appeal is liable to be rejected. On making deposited of the duty amount, there shall be stay and waiver of recovery of the penalty amount.

Same Court & Year Customs Excise and Service Tax Appellate Tribunal CESTAT Mumb... Same Parties Bajaj Auto Ltd. vs Collector of Central Excise and Same Subject Excise Same Judge J T R., P Desai