Commissioner of Central Excise, Vs. M/S. Indian Yarns Ltd.

Commissioner of Central Excise, vs M/S. Indian Yarns Ltd.

Type Court Judgment Court Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi Decided May 02, 2001

~1 min read

https://sooperkanoon.com/case/22708

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/22708
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided On: May 02, 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. Indian Yarns Ltd.

Excerpt

1. these two appeals have been filed by the revenue against two separate orders of the commissioner (appeals) extending capital goods credit under rule 57q of the central excise rules on cables and cable conductors and electric control panels on the ground that these items fell in the category of capital goods.2. on hearing the learned dr and perusing the records and noting that credit has been held to be admissible by the larger bench of the tribunal in the case of m/s. jawahar mills ltd, reported in 1999 (108) elt 47 which has been reaffirmed by the 5 member bench in the case of cce vs. surya roshini reported in 2001 (128) elt 293, i hold that there is no ground to interfere with the impugned orders since credit has been rightly held to be available on these items. therefore, i uphold the impugned orders and reject the appeals.

Full Judgment

1. These two appeals have been filed by the Revenue against two separate orders of the Commissioner (Appeals) extending capital goods credit under Rule 57Q of the Central Excise Rules on cables and cable conductors and electric control panels on the ground that these items fell in the category of capital goods.

2. On hearing the learned DR and perusing the records and noting that credit has been held to be admissible by the Larger Bench of the Tribunal in the case of M/s. Jawahar Mills Ltd, reported in 1999 (108) ELT 47 which has been reaffirmed by the 5 Member Bench in the case of CCE vs. Surya Roshini reported in 2001 (128) ELT 293, I hold that there is no ground to interfere with the impugned orders since credit has been rightly held to be available on these items. Therefore, I uphold the impugned orders and reject the appeals.

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