Commissioner of Central Excise Vs. Videocon International Ltd.

Commissioner of Central Excise vs Videocon International Ltd.

Type Court Judgment Court Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai Decided Sep 28, 2001

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Citation: sooperkanoon.com/25995
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided On: Sep 28, 2001
Subject: MRTP

Case Summary

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

MRTP

Key legal issue: MRTP

Parties & Advocates

Appellant / Petitioner

Commissioner of Central Excise

Respondent

Videocon International Ltd.

Excerpt

1. the revenue is aggrieved by the order of the commissioner (appeals) who has held that the respondents herein are eligible to credit availed by them on the strength of invoice issued by manufacturer-cum-importer.2. there is no dispute that the goods were imported by the manufacturer in this case and there is no prohibition against a manufacturer being an importer. this being so, the respondents having rightly been held to be entitled to the credit. the impugned order is upheld and the appeal rejected.

Full Judgment

1. The revenue is aggrieved by the order of the Commissioner (Appeals) who has held that the respondents herein are eligible to credit availed by them on the strength of invoice issued by manufacturer-cum-importer.

2. There is no dispute that the goods were imported by the manufacturer in this case and there is no prohibition against a manufacturer being an importer. This being so, the respondents having rightly been held to be entitled to the credit. The impugned order is upheld and the appeal rejected.

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