Commissioner of C. Ex. Vs. Atlas Paper Mills P. Ltd.

Commissioner of C. Ex. vs Atlas Paper Mills P. Ltd.

Type Court Judgment Court Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai Decided May 10, 1999

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Citation: sooperkanoon.com/15775
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided On: May 10, 1999
Subject: Service Tax

Case Summary

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

Service Tax

Key legal issue: Service Tax

Parties & Advocates

Appellant / Petitioner

Commissioner of C. Ex.

Respondent

Atlas Paper Mills P. Ltd.

Legal References

Reported In: (1999)LC544Tri(Mum.)bai

Excerpt

1. by our order no. 938/98-wzb, dated 25-4-1998, we had dismissed the appeal of the department holding that the felts and wires were inputs within the meaning of rule 57g of the central excise rules. in holding the same, we had followed the decision of the larger bench in union carbide india ltd. v. c.c.e. - 1996 (86) e.l.t. 213. the instant application has been filed for referring a question of law to jurisdiction-al high court for giving its opinion and the question has been framed in the application mentioning inter alia, whether the tribunal was right in deciding the issue.3. during the course of arguments, shri ramteke, the ld. dr had invited our attention to the decision of the nrb who had referred a similar question for opinion to punjab and haryana high court in the case of c.c.e., chandigarh v. zenith papers -1997 (95) e.l.t. 670. in the said judgment when we look into we find that there is an order of reference to the bombay high court in the case of b.k. paper mills - ref. no.r/1924-25/97-nb, dated 7-2-1997. hence, following the same, we refer the following question of law : "whether wire and felt which are used in the machinery for manufacture of paper products are eligible for modvat credit under rule 57a of the central excise rules"

Full Judgment

1. By our Order No. 938/98-WZB, dated 25-4-1998, we had dismissed the appeal of the department holding that the felts and wires were inputs within the meaning of Rule 57G of the Central Excise Rules. In holding the same, we had followed the decision of the Larger Bench in Union Carbide India Ltd. v. C.C.E. - 1996 (86) E.L.T. 213. The instant application has been filed for referring a question of law to jurisdiction-al High Court for giving its opinion and the question has been framed in the application mentioning inter alia, whether the Tribunal was right in deciding the issue.

3. During the course of arguments, Shri Ramteke, the ld. DR had invited our attention to the decision of the NRB who had referred a similar question for opinion to Punjab and Haryana High Court in the case of C.C.E., Chandigarh v. Zenith Papers -1997 (95) E.L.T. 670. In the said judgment when we look into we find that there is an order of reference to the Bombay High Court in the case of B.K. Paper Mills - Ref. No.R/1924-25/97-NB, dated 7-2-1997. Hence, following the same, we refer the following question of law : "Whether wire and felt which are used in the machinery for manufacture of paper products are eligible for Modvat credit under Rule 57A of the Central Excise Rules"

Same Court & Year Customs Excise and Service Tax Appellate Tribunal CESTAT Mumb... Same Parties Commissioner of C. Ex. vs Atlas Paper Mills P. Ltd. Same Subject Service Tax