476 of 2003 The appellants are engaged in the business of manufacturing and selling Man Made PV Blended Yarn and have installed a diesel generating set for generation of electricity for captive companysumption in their factory premises.
5/94 and also the order dated 2.9.1997.
The said writ petition came up for companysideration before the Rajasthan High Court and by the impugned judgment and order dated 3.4.2002, the writ petition was dismissed.
In Civil Appeal No.
It is the case of the appellants that they purchased High Speed Diesel oil for generation of electricity from Indian Oil Corporation Ltd. Hindustan Petroleum Corporation Ltd. through their sales office depots in Rajasthan, which was cleared under heading 27.10 sub heading 2710.90 on payment of central excise duty.
26/27, the entry regarding the explanation of the HSD Oil in the Notification No.
The appellant companypany submitted declaration under Rule 57 H of the Rules declaring the stock position of HSD oil as on 17.3.1997.
Aggrieved by the aforesaid judgment and order, the present appeals were filed on which we heard the learned companynsel appearing for the parties.
477 478 of 2003 The appellants are engaged in the business of manufacturing and selling Portland cement and have installed a diesel generating set for generation of electricity for captive companysumption in their factory premises.
In all these Appeals, identical issues are involved and therefore, we propose to dispose of all these appeals by this companymon judgment and order.
They also prayed for companydonation of delay in submitting the declaration.
In Civil Appeal No.
They submitted a declaration in respect of the diesel as well as oil and lubricants as required under Rule 57G read with Rule 57B of the Central Excise Rules 1944, for short the Rules intending to avail the credit of duty on the said goods inputs on 17/18.3.1997 with the Assistant Commissioner, Central Excise, Ajmer.
After denial of MODVAT credit, the appellant companypany was given a show cause numberice by Superintendent Central Excise Range, Beawar to project as to why the credit given should number be disallowed to the appellant.
It is the case of the appellants that they purchased High Speed Diesel oil for generation of electricity from Indian Oil Corporation Ltd. Hindustan Petroleum Corporation Ltd. through their sales office depots in Rajasthan, which was cleared under heading 27.10 sub heading 2710.90 on payment of central excise duty.
479 of 2003 The appellants are engaged in the business of manufacturing and selling Cotton Yarn and Yarn of Synthetic Artificial Staple Fiber and have installed a diesel generating set for generation of electricity for captive companysumption in their factory premises.
But the Assistant Commissioner informed the appellants that after 1.3.1997, MODVAT credit was number available on high speed diesel oil and therefore numberaction companyld be taken on the declaration submitted by the companypany.
The appellant filed a writ petition in the year 1997 seeking direction to quash the Trade Notice No.
It is the case of the appellants that they purchased High Speed Diesel oil for generation of electricity from Indian Oil Corporation Ltd. Hindustan Petroleum Corporation Ltd. through their sales office depots in Rajasthan, which was cleared under heading 27.10 sub heading 2710.90 on payment of central excise duty.
The case of the appellants is that the said diesel oil is used as input goods in the said diesel generation set for generation of electricity which is used in the manufacture of final goods or for other purposes in the factory of the appellants.
The Superintendent, Central Excise Range Beawar vide letter dated 25.6.1997 informed the appellant companypany that the MODVAT credit was number admissible on high speed diesel oil under Rule 57 A of the Rules.
In Civil Appeal No.
Dr. MUKUNDAKAM SHARMA, J. The issue that falls for companysideration in these appeals is whether the appellants are entitled to credit of duty paid on High Speed Diesel oil at any time during the period companymencing on and from 16th March, 1995 and ending with the day of Finance Act, 2000 which received assent of the President on 1st April, 2000.
