Commissioner of Central Excise, Vs. M/S. J.K. Industries Ltd.

Commissioner of Central Excise, vs M/S. J.K. Industries Ltd.

Type Court Judgment Court Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi Decided Jan 25, 2001

~1 min read

https://sooperkanoon.com/case/20595

For advocates & juniors · 7-day free trial

Brief this judgment before chambers

Stop skimming 50 pages - get an 18-section AI Brief on this case, ask scoped follow-ups, and find related precedents with Semantic Search. Full trial, no card required.

18-section brief - facts, issues, ratio, relief
Ask this case - answers cite the judgment
Semantic search - find precedents by meaning
Research drawer - sections, cites, related cases

Citation: sooperkanoon.com/20595
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided On: Jan 25, 2001
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 Central Excise,

Respondent

M/S. J.K. Industries Ltd.

Excerpt

1. when the case was called none appeared on behalf of the respondents in spite of notice. therefore, the appeal is being taken up in the absence of the respondents.2. revenue filed this appeal against the order in appeal passed by the commissioner (appeals). in the impugned order the commissioner (appeals)held that modvat credit is available to the inputs used in the manufacture of bladders which are further used in the manufacture of tyres.4. the issue involved in this appeal is already settled by the tribunal in the case of the respondents vide final order no.a/969-970/93-nrb dated 1.12.93. the tribunal also decided the same issue in the case of modi rubber ltd. vs. cce vide final order no.30-32/92-c dated 31.1.92 and the appeal filed by the revenue was dismissed by the hon'ble supreme court vide order dated 2.4.93 in civil appeal no.170-172(nm) of 1993. in view of the above settled position, i find no infirmity in the impugned order. the appeal is rejected.

Full Judgment

1. When the case was called none appeared on behalf of the respondents in spite of notice. Therefore, the appeal is being taken up in the absence of the respondents.

2. Revenue filed this appeal against the order in appeal passed by the Commissioner (Appeals). In the impugned order the Commissioner (Appeals)held that MODVAT credit is available to the inputs used in the manufacture of bladders which are further used in the manufacture of tyres.

4. The issue involved in this appeal is already settled by the Tribunal in the case of the respondents vide Final Order No.a/969-970/93-NRB dated 1.12.93. The Tribunal also decided the same issue in the case of Modi Rubber Ltd. Vs. CCE vide Final Order No.30-32/92-C dated 31.1.92 and the appeal filed by the Revenue was dismissed by the Hon'ble Supreme Court vide Order dated 2.4.93 in Civil Appeal No.170-172(NM) of 1993. In view of the above settled position, I find no infirmity in the impugned order. The appeal is rejected.

Same Court & Year Customs Excise and Service Tax Appellate Tribunal CESTAT Delh... Same Parties Commissioner of Central Excise, vs M/S. J.K. Industries Ltd. Same Subject Service Tax