- Court
- Supreme Court of India
- Decided
- 9 March 2006
- Bench
- Ar. Lakshmanan, Dalveer Bhandari
Headnote
Central Excise Rules, 1944:
s.57-CC-Manufacturer satisfYing requirement of not taking MOD VAT credit on inputs used in manufacturer of goods-Held, case covered by r.57-CC as well as Chandrapur Magnet Wires' case*.
*Chandrapur Magnet Wires (P) Ltd. v. Collector of Central Excise, Nagpur (1996) 81 ELT 3 SC, relied on.
Headnote as published in the Digital Supreme Court Reports by the Supreme Court of India. Paragraph references point to the judgment below.
Judgment
Heard the learned senior counsel for the appellant and the learned counsel for the respondent. We have perused the order impugned in this appeal. The Tribunal as a matter of fact held that the appellant has satisfied the requirement of not taking Modvat credit on the inputs used in the manufacture of exempted goods and therefore their case is specifically covered by Rule 57-CC as well as the decision in Chandrapur Magnet Wires (P) ltd. v. Collector of C. Excise, Nagpur, reported in (1996) 81 ELT 3 SC with regard to not availing Modvat credit on inputs. The impugned order, therefore, is not liable to be interfered with at the instance of the Revenue. The appeal fails and stands dismissed. No costs.
'R.P. Appeal dismissed.
Case details
Arising from
CIVIL APPELLATE JURISDICTION : Civil Appeal No. 5660 of 2000. From the Final Order No. 626/00-8 dated 26.4.2000 of the CEGAT, New Delhi in Appeal No. E-317 of 99-8.
Harish Chandra, Ms. Shalini Kumar and P. Parmeswaran for the Appellant.
Appearances
Alok Yadav and M.P. Devanath for the Respondent.
Source: Supreme Court of India, Digital Supreme Court Reports, via the Indian Supreme Court Judgments open dataset (CC BY 4.0). Text was extracted from the official PDF and may contain conversion errors. Check the official PDF before relying on it.