Commissioner of Central Excise and Vs. M/S. Veer Plastics Pvt. Ltd.

Commissioner of Central Excise and vs M/S. Veer Plastics Pvt. Ltd.

Type Court Judgment Court Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai Decided Mar 09, 2001

~1 min read

https://sooperkanoon.com/case/21337

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/21337
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided On: Mar 09, 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 and

Respondent

M/S. Veer Plastics Pvt. Ltd.

Excerpt

1. the very short issue for decision in this case is whether an endorsed bill of entry can become a modvatable document or not.2. the issue stands settled in favour of the assessee in a number of judgements. the judgement of the tribunal cited in 1999 (113) elt 219 cce vs. national leather manufacturing company disposed of a reference application seeking reference of a question of law arising out of the tribunal's earlier judgement on this issue. in disposing of the application the tribunal reiterated that the bill of entry did not cease to be a duty paying document merely for the reason that it was endorsed. the issue involved having been decided i uphold the impugned order and dismiss the appeal.

Full Judgment

1. The very short issue for decision in this case is whether an endorsed bill of entry can become a modvatable document or not.

2. The issue stands settled in favour of the assessee in a number of judgements. The judgement of the Tribunal cited in 1999 (113) ELT 219 CCE Vs. National Leather Manufacturing Company disposed of a reference application seeking reference of a question of law arising out of the Tribunal's earlier judgement on this issue. In disposing of the application the Tribunal reiterated that the bill of entry did not cease to be a duty paying document merely for the reason that it was endorsed. The issue involved having been decided I uphold the impugned order and dismiss the appeal.

Same Court & Year Customs Excise and Service Tax Appellate Tribunal CESTAT Mumb... Same Parties Commissioner of Central Excise and vs M/S. Veer Plastics Pvt.... Same Subject Service Tax