Commissioner of Central Excise Vs. Mahindra and Mahindra Ltd.

Commissioner of Central Excise vs Mahindra and Mahindra Ltd.

Type Court Judgment Court Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai Decided Sep 06, 2001

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Citation: sooperkanoon.com/25476
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided On: Sep 06, 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

Mahindra and Mahindra Ltd.

Excerpt

1. the question for consideration in this appeal by the commissioner, is whether the respondent was entitled not to include, determining the assessable value of the goods that it manufactured, the duty paid on the inputs used in the manufacture of these goods which is available to it as modvat credit. the value was based on the cost of production of the goods.2. the judgment of the supreme court in cce vs. dai ichi karkaria ltd 2000 (112) elt 353 confirmed the conclusion in the order of the tribunal appealed before it, that, in cases of the type that are under consideration, duty paid on the inputs that is available as modvat credit in determining the value. there is therefore no ground for interference.

Full Judgment

1. The question for consideration in this appeal by the Commissioner, is whether the respondent was entitled not to include, determining the assessable value of the goods that it manufactured, the duty paid on the inputs used in the manufacture of these goods which is available to it as modvat credit. The value was based on the cost of production of the goods.

2. The judgment of the Supreme Court in CCE vs. Dai Ichi Karkaria Ltd 2000 (112) ELT 353 confirmed the conclusion in the order of the Tribunal appealed before it, that, in cases of the type that are under consideration, duty paid on the inputs that is available as modvat credit in determining the value. There is therefore no ground for interference.

Same Court & Year Customs Excise and Service Tax Appellate Tribunal CESTAT Mumb... Same Parties Commissioner of Central Excise vs Mahindra and Mahindra Ltd. Same Subject Service Tax