Commissioner of Central Excise, Vs. M/S. Fixwell Industries

Commissioner of Central Excise, vs M/S. Fixwell Industries

Type Court Judgment Court Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai Decided May 03, 2001

~1 min read

https://sooperkanoon.com/case/22780

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/22780
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided On: May 03, 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. Fixwell Industries

Excerpt

1. in this case the question involved is whether modvat credit can be denied for violation of procedural irregularities. in this case the modvat credit has been denied on the ground that the invoices issued by dealers did not have certain particulars namely certificates number etc. it is not denied by the department that the input has been used in the manufacture of the declared final product. as long as the inputs has been used in the manufacture of final product there cannot be denied of modvat credit. there are several decision which have been held in favour of the party one of the judgement in the case of bengal safety industries vs. collector of central excise, calcutta [1997 (92) elt 81 (tribunal)]. following the same i dismiss the appeal of the department. assessee is entitled to any consequential relief if any according to law.

Full Judgment

1. In this case the question involved is whether modvat credit can be denied for violation of procedural irregularities. In this case the modvat credit has been denied on the ground that the invoices issued by dealers did not have certain particulars namely certificates number etc. It is not denied by the department that the input has been used in the manufacture of the declared final product. As long as the inputs has been used in the manufacture of final product there cannot be denied of modvat credit. There are several decision which have been held in favour of the party one of the judgement in the case of Bengal Safety Industries Vs. Collector of Central Excise, Calcutta [1997 (92) ELT 81 (Tribunal)]. Following the same I dismiss the appeal of the department. Assessee is entitled to any consequential relief if any according to law.

Same Court & Year Customs Excise and Service Tax Appellate Tribunal CESTAT Mumb... Same Parties Commissioner of Central Excise, vs M/S. Fixwell Industries Same Subject Service Tax