Collector of Central Excise Vs. Universal Drinks P. Ltd.

Collector of Central Excise vs Universal Drinks P. Ltd.

Type Court Judgment Court Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi Decided Mar 17, 1999

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Citation: sooperkanoon.com/15425
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Judge: P Jain, Vice, A Unni
Decided On: Mar 17, 1999
Subject: Land Acquisition

Case Summary

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

Land Acquisition

Key legal issue: Land Acquisition

Parties & Advocates

Appellant / Petitioner

Collector of Central Excise

Respondent

Universal Drinks P. Ltd.

Legal References

Reported In: (2003)(158)ELT576TriDel

Excerpt

1. issue involved herein is whether the respondents herein can simultaneously avail of the benefit of mod-vat credit in respect of some product (maaza mango) and also the benefit of exemption notification no. 175/89-c.e. in respect of some other product 'bisleri soda'. the issue already stands decided by the tribunal's judgment in the case of ess ess engineers and ors., chandigarh v. cce, chandigarh reported in 1999 (107) e.l.t. 596 (tribunal) = 1998 (29) rlt 859 (cegat). tribunal in this judgment has taken note of dismissal of appeal by revenue against tribunal's judgment in the case of faridabad tools put. ltd. as reported in 1996 (82) e.l.t. a149. in view of this dismissal of revenue's appeal, tribunal's judgment in kamani food reported in 1995 (75) e.l.t. 202 is no longer a good law.2. relying on tribunal's judgment in the case of ess ess engineers (supra), we dismiss the appeal of the revenue.

Full Judgment

1. Issue involved herein is whether the respondents herein can simultaneously avail of the benefit of Mod-vat credit in respect of some product (Maaza Mango) and also the benefit of exemption Notification No. 175/89-C.E. in respect of some other product 'Bisleri Soda'. The issue already stands decided by the Tribunal's judgment in the case of Ess Ess Engineers and Ors., Chandigarh v. CCE, Chandigarh reported in 1999 (107) E.L.T. 596 (Tribunal) = 1998 (29) RLT 859 (CEGAT). Tribunal in this judgment has taken note of dismissal of appeal by Revenue against Tribunal's judgment in the case of Faridabad Tools Put. Ltd. as reported in 1996 (82) E.L.T. A149. In view of this dismissal of Revenue's appeal, Tribunal's judgment in Kamani Food reported in 1995 (75) E.L.T. 202 is no longer a good law.

2. Relying on Tribunal's judgment in the case of Ess Ess Engineers (supra), we dismiss the appeal of the Revenue.

Same Court & Year Customs Excise and Service Tax Appellate Tribunal CESTAT Delh... Same Parties Collector of Central Excise vs Universal Drinks P. Ltd. Same Subject Land Acquisition Same Judge P Jain, Vice, A Unni