C.C.E., Chandigarh Vs. M/S. Super Electronics Ind. Ltd.

C.C.E., Chandigarh vs M/S. Super Electronics Ind. Ltd.

Type Court Judgment Court Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi Decided Mar 23, 2001

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Citation: sooperkanoon.com/21745
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided On: Mar 23, 2001
Subject: Excise

Case Summary

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

Excise

Key legal issue: Excise

Parties & Advocates

Appellant / Petitioner

C.C.E., Chandigarh

Respondent

M/S. Super Electronics Ind. Ltd.

Excerpt

1. in this application, the department claims that the following question of law has arisen from final order no. a/115-117/99-nb(s) dated 17.2.299 passed by the bench in appeal no. e/895-896 and 934/96-nb(sm). "whether gate passes issued prior to 1.4.94 but endorsed on or after that date i.e. 1.4.94 would fall under the coverage entry no. 10 in the table to the notification no. 16/94-ce(nt) dated 30.3.94 and would consequently become eligible document for taking credit under modvat scheme." 2. i have heard ld. jdr, sh. a.k. jain for the applicants. there is no representation for the respondents.3. the question of law stated above has since been settled in favour of the assessees by the hon'ble gujarat high court in a reference from this tribunal in the case of gujarat medicraft (2000(42) rlt475.therefore, no such question now survives for any further reference to any high courts. the application is rejected.

Full Judgment

1. In this application, the department claims that the following question of law has arisen from Final Order No. A/115-117/99-NB(S) dated 17.2.299 passed by the Bench in Appeal No. E/895-896 and 934/96-NB(SM).

"Whether gate passes issued prior to 1.4.94 but endorsed on or after that date i.e. 1.4.94 would fall under the coverage Entry No. 10 in the table to the Notification No. 16/94-CE(NT) dated 30.3.94 and would consequently become eligible document for taking credit under Modvat Scheme." 2. I have heard ld. JDR, Sh. A.K. Jain for the applicants. There is no representation for the respondents.

3. The question of law stated above has since been settled in favour of the assessees by the Hon'ble Gujarat High Court in a reference from this Tribunal in the case of Gujarat Medicraft (2000(42) RLT475.

Therefore, no such question now survives for any further reference to any High Courts. The application is rejected.

Same Court & Year Customs Excise and Service Tax Appellate Tribunal CESTAT Delh... Same Parties C.C.E., Chandigarh vs M/S. Super Electronics Ind. Ltd. Same Subject Excise