Nirma Ltd. Vs. Commissioner of Central Excise

Nirma Ltd. vs Commissioner of Central Excise

Type Court Judgment Court Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai Decided Sep 14, 2001

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Citation: sooperkanoon.com/25696
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided On: Sep 14, 2001
Subject: Excise

Case Summary

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

Excise

Key legal issue: Excise

Parties & Advocates

Appellant / Petitioner

Nirma Ltd.

Respondent

Commissioner of Central Excise

Excerpt

1. on hearing both sides on the stay application the appeal itself was taken up on observing that the issue stand settled.3. the commissioner (appeals) disallowed modvat credit on electrical cables & copper cables in the face of the tribunal's order in the case of jawahar mills ltd. v. commissioner of central excise, coimbatore [1999 (108) elt 47 (tribunal)] on the observation that an slp had been filed against the said judgment. this judgment was upheld by the supreme court as reported in 2001 (132) elt 3 (s.c.) [commissioner of central excise v. jawahar mills ltd. the appeal is accordingly allowed with resultant benefits.

Full Judgment

1. On hearing both sides on the stay application the appeal itself was taken up on observing that the issue stand settled.

3. The Commissioner (Appeals) disallowed modvat credit on Electrical Cables & Copper Cables in the face of the Tribunal's order in the case of Jawahar Mills Ltd. v. Commissioner of Central Excise, Coimbatore [1999 (108) ELT 47 (Tribunal)] on the observation that an SLP had been filed against the said judgment. This judgment was upheld by the Supreme Court as reported in 2001 (132) ELT 3 (S.C.) [Commissioner of Central Excise v. Jawahar Mills Ltd. The appeal is accordingly allowed with resultant benefits.

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