Collector of Central Excise Vs. Shree Arun Packaging Corporation

Collector of Central Excise vs Shree Arun Packaging Corporation

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

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Citation: sooperkanoon.com/22719
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
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

Collector of Central Excise

Respondent

Shree Arun Packaging Corporation

Excerpt

1. the single point involved in all these three appeals from the revenue is whether simultaneous availment can be made of the facility of full exemption as well as availment of modvat credit permissible in respect of different goods. this issue has been fully covered in the larger bench decision of the tribunal in the case of franco italian company pvt. ltd. vs cce, mumbai-ii 2000 (40) rlt 295 cegat wherein the tribunal held that such availment was permissible.

Full Judgment

1. The single point involved in all these three appeals from the Revenue is whether simultaneous availment can be made of the facility of full exemption as well as availment of modvat credit permissible in respect of different goods. This issue has been fully covered in the larger bench decision of the Tribunal in the case of Franco Italian Company Pvt. Ltd. Vs CCE, Mumbai-II 2000 (40) RLT 295 CEGAT wherein the Tribunal held that such availment was permissible.

Same Court & Year Customs Excise and Service Tax Appellate Tribunal CESTAT Mumb... Same Parties Collector of Central Excise vs Shree Arun Packaging Corporation Same Subject Service Tax