Commissioner of Central Excise Vs. Jai Corp. Ltd.

Commissioner of Central Excise vs Jai Corp. Ltd.

Type Court Judgment Court Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai Decided Jul 28, 2000

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Citation: sooperkanoon.com/18772
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided On: Jul 28, 2000
Subject: Excise

Case Summary

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

Excise

Key legal issue: Excise

Parties & Advocates

Appellant / Petitioner

Commissioner of Central Excise

Respondent

Jai Corp. Ltd.

Legal References

Reported In: (2001)(130)ELT478Tri(Mum.)bai

Excerpt

1. this is an application filed by the commissioner under section 35g (1) of the central excise act for making a reference referring the following question regarding whether the modvat credit on lubricating oil is admissible or not as mentioned in column 8 of ea6 form.2. by the impugned order dated 1-9-1999, the tribunal has held that the input was eligible to modvat credit in terms of certain earlier decisions of the tribunal one of which is reported in 99 e.l.t 553. by an amendment of finance act (act 27 of 1999) section 35h has been enshrined in central excise act whereby the commissioner of other party to file reference application directly to jurisdictional high court.the order has been passed subsequent to 1-7-1999. hence, the tribunal does not have jurisdiction. the reference application is dismissed.

Full Judgment

1. This is an application filed by the Commissioner under Section 35G (1) of the Central Excise Act for making a reference referring the following question regarding whether the Modvat credit on lubricating oil is admissible or not as mentioned in Column 8 of EA6 form.

2. By the impugned order dated 1-9-1999, the Tribunal has held that the input was eligible to Modvat credit in terms of certain earlier decisions of the Tribunal one of which is reported in 99 E.L.T 553. By an amendment of Finance Act (Act 27 of 1999) Section 35H has been enshrined in Central Excise Act whereby the Commissioner of other party to file Reference Application directly to jurisdictional High Court.

The order has been passed subsequent to 1-7-1999. Hence, the Tribunal does not have jurisdiction. The Reference Application is dismissed.

Same Court & Year Customs Excise and Service Tax Appellate Tribunal CESTAT Mumb... Same Parties Commissioner of Central Excise vs Jai Corp. Ltd. Same Subject Excise