Commisioner of Central Excise, Vs. M/S. Mansurpur Sugar Mills Ltd.

Commisioner of Central Excise, vs M/S. Mansurpur Sugar Mills Ltd.

Type Court Judgment Court Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi Decided Mar 30, 2001

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Citation: sooperkanoon.com/21877
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided On: Mar 30, 2001
Subject: Excise

Case Summary

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

Excise

Key legal issue: Excise

Parties & Advocates

Appellant / Petitioner

Commisioner of Central Excise,

Respondent

M/S. Mansurpur Sugar Mills Ltd.

Excerpt

.....rule 57-q can be allowed on spare parts of crane, electrical control panel and soft start control panel within the definition of the capital goods as provided under explanation (1) (a) to (1) (c) to rule 57q of central excise rules, 1944 prior to 16.3.95".2. the brief facts of the case are that the respondents herein who are engaged in the manufacture of sugar filed modvat declaration under ruie 57t of the central excise rules, for availing of duty paid on certain capital goods in terms of rule 57q. credit on the following items was disallowed by the assistant commissioner vide order dated 25.5.95 on the ground that they were not covered by the definition of capital goods spare parts of crane, electrical control panel and soft start control panel and speed reducer for cane unloader. the commissioner (appeals) allowed the appeal vide order dated 10.4.96 filed before him by the assessees, holding that the items were entitled to capital goods credit. the revenue filed an appeal to the tribunal, which was rejected, accepting the contention of the respondents that spare parts of crane are in the nature of material handling equipment to credit under rule 57q and that the remaining items which are used for controlling electricity are also capital goods within the meaning of rule 57q. hence this application.3. on hearing shri m.m. dube, learned dr and perusing the records, and noting that the reference application on the issue of eligibility of capital goods credit on electric control panel board has been allowed in the case of nav bharat paper mills to the hon'ble allahabad high court vide reference order no.r/32/97-nb also noting the submission that in the case of nova udyog ltd, the issue of eligibility to capital goods credit on cranes has been referred to the hon'ble delhi high court vide reference order no.r/4/97 dated 9.1.97, i refer the question of law as framed by the revenue for the considered opinion of the hon'ble allahabad high court.

Full Judgment

1. The Revenue seeks reference of the following question of law purported to have arisen out of the Tribunal's Final Order No.A/15/98-NB dated 26.12.97: "Whether modvat credit under Rule 57-Q can be allowed on spare parts of crane, electrical control panel and soft start control panel within the definition of the capital goods as provided under explanation (1) (a) to (1) (c) to Rule 57Q of Central Excise Rules, 1944 prior to 16.3.95".

2. The brief facts of the case are that the respondents herein who are engaged in the manufacture of sugar filed modvat declaration under Ruie 57T of the Central Excise Rules, for availing of duty paid on certain capital goods in terms of Rule 57Q. Credit on the following items was disallowed by the Assistant Commissioner vide order dated 25.5.95 on the ground that they were not covered by the definition of capital goods spare parts of crane, electrical control panel and soft start control panel and speed reducer for cane unloader. The Commissioner (Appeals) allowed the appeal vide order dated 10.4.96 filed before him by the assessees, holding that the items were entitled to capital goods credit. The Revenue filed an appeal to the Tribunal, which was rejected, accepting the contention of the respondents that spare parts of crane are in the nature of material handling equipment to credit under rule 57Q and that the remaining items which are used for controlling electricity are also capital goods within the meaning of rule 57Q. Hence this application.

3. On hearing Shri M.M. Dube, learned DR and perusing the records, and noting that the reference application on the issue of eligibility of capital goods credit on electric control panel board has been allowed in the case of Nav Bharat Paper Mills to the Hon'ble Allahabad High Court vide Reference Order No.R/32/97-NB also noting the submission that in the case of Nova Udyog Ltd, the issue of eligibility to capital goods credit on cranes has been referred to the Hon'ble Delhi High Court vide Reference Order No.R/4/97 dated 9.1.97, I refer the question of law as framed by the Revenue for the considered opinion of the Hon'ble Allahabad High Court.

Same Court & Year Customs Excise and Service Tax Appellate Tribunal CESTAT Delh... Same Parties Commisioner of Central Excise, vs M/S. Mansurpur Sugar Mills ... Same Subject Excise