Jayana Time Industries Ltd. Vs. Commissioner of C. Ex. - Court Judgment

Excerpt:
1. the appellants are engaged in the manufacture of clocks and watches and parts there of falling under chapter 91 of schedule to central excise tariff act, 1985. the modvat credit of rs. 7169.52 was disallowed on the ground that the appellant took the credit on the basis of invoice issued by the unregistered delear. the appellant filed the appeal and the appeal was dismissed.2. shri o.p. sharma, ld. consultant appearing on behalf of the appellant submitted that the condition of registration was made mandatory under notification no. 32/94-(n.t.), dated 4-7-1994. the condition of registration was waived till 31-12-1994 vide notification no. 64/94-(n.t.), dated 7-11-1994. he submitted that appellant took credit prior to 31-12-1994 in which period the condition of registration was waived. hence the appellants are entitled for taking the benefit of modvat credit.3. shri nanak chand, ld. dr appearing on behalf of the department, reiterated the findings of the lower authorities.4. the appellant took credit on the invoice issued by the unregistered dealer m/s. arora sales corpn. notification no. 64/94-n.t., dated 7-11-1994 read with circular no. 76/94, dated 8-11-1994 issued by central board of excise and customs provides that the documents issued by unregistered dealer prior to 31-12-1994 are to be acceptable if the said dealer has got himself registered till 31-12-1994. the appellants had not produced any evidence to show that m/s. arora sales corpn. was registered with central excise department till 31-12-1994. even now on the query from the bench, ld. consultant was unable to show that m/s.arora sales corpn. has got himself registered with the central excise department. in view of these circumstances, i find no infirmity in the impugned orders. the appeal is dismissed.

Judgment:
1. The appellants are engaged in the manufacture of clocks and watches and parts there of falling under Chapter 91 of Schedule to Central Excise Tariff Act, 1985. The Modvat credit of Rs. 7169.52 was disallowed on the ground that the appellant took the credit on the basis of invoice issued by the unregistered delear. The appellant filed the appeal and the appeal was dismissed.

2. Shri O.P. Sharma, ld. consultant appearing on behalf of the appellant submitted that the condition of registration was made mandatory under Notification No. 32/94-(N.T.), dated 4-7-1994. The condition of registration was waived till 31-12-1994 vide Notification No. 64/94-(N.T.), dated 7-11-1994. He submitted that appellant took credit prior to 31-12-1994 in which period the condition of registration was waived. Hence the appellants are entitled for taking the benefit of Modvat credit.

3. Shri Nanak Chand, ld. DR appearing on behalf of the department, reiterated the findings of the lower authorities.

4. The appellant took credit on the invoice issued by the unregistered dealer M/s. Arora Sales Corpn. Notification No. 64/94-N.T., dated 7-11-1994 read with Circular No. 76/94, dated 8-11-1994 issued by Central Board of Excise and Customs provides that the documents issued by unregistered dealer prior to 31-12-1994 are to be acceptable if the said dealer has got himself registered till 31-12-1994. The appellants had not produced any evidence to show that M/s. Arora Sales Corpn. was registered with Central Excise Department till 31-12-1994. Even now on the query from the Bench, ld. Consultant was unable to show that M/s.

Arora Sales Corpn. has got himself registered with the Central Excise Department. In View of these circumstances, I find no infirmity in the impugned orders. The appeal is dismissed.