The Central Pulp Mills Ltd. Vs. Commissioner of Central Excise and

The Central Pulp Mills Ltd. vs Commissioner of Central Excise and

Type Court Judgment Court Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai Decided Feb 23, 2001

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Citation: sooperkanoon.com/21075
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided On: Feb 23, 2001
Subject: Excise

Case Summary

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

Excise

Key legal issue: Excise

Parties & Advocates

Appellant / Petitioner

The Central Pulp Mills Ltd.

Respondent

Commissioner of Central Excise and

Excerpt

1. in these two appeals the question involved is whether felt, needled rey press felt, synthetic fabric/cloth are entitled for modvat credit or not. the question has been decided by the appellate authority against the assessee. i find this matter has been settled by the larger bench decisions of the tribunal in the cases of union carbide india ltd. 1996 (86) elt 613 and ghataprabha paper and board mills pvt. ltd. 2000 (117) elt 552 in favour of the assessee. hence, following the said judgments the impugned orders are set aside and the appeals stand allowed with consequential relief, if any. the appeals were taken up as the matters were covered by the said decisions after waiving pre-deposit. in view thereof, the stay petitions also stand disposed of.

Full Judgment

1. In these two appeals the question involved is whether felt, needled rey press felt, synthetic fabric/cloth are entitled for modvat credit or not. The question has been decided by the appellate authority against the assessee. I find this matter has been settled by the larger bench decisions of the Tribunal in the cases of Union Carbide India Ltd. 1996 (86) ELT 613 and Ghataprabha Paper and Board Mills Pvt. Ltd. 2000 (117) ELT 552 in favour of the assessee. Hence, following the said judgments the impugned orders are set aside and the appeals stand allowed with consequential relief, if any. The appeals were taken up as the matters were covered by the said decisions after waiving pre-deposit. In view thereof, the stay petitions also stand disposed of.

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