Commissioner of Central Excise, Vs. G.K. Plastic

Commissioner of Central Excise, vs G.K. Plastic

Type Court Judgment Court Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai Decided Oct 29, 2001

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Citation: sooperkanoon.com/26398
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided On: Oct 29, 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

G.K. Plastic

Excerpt

1. the revenue is aggrieved by that part of the order of the commissioner (appeals) by which he has held that the respondents are entitled to take modvat credit of rs. 1,60,862/- on the strength of endorsed bill of entry.2. on hearing both sides and nothing that in a long line of decisions including that of in the case of krishna insulations v. cce [1996 (84) ecr 452 (t) (relied upon by the lower appellate authority) and cce, jaipur v. j.k. synthetics [2001 (96) ecr 409], the tribunal has held that credit is available on the strength of endorsed bill of entry, i see no merit in the appeal of the revenue and accordingly dismiss the same.

Full Judgment

1. The Revenue is aggrieved by that part of the order of the Commissioner (Appeals) by which he has held that the respondents are entitled to take modvat credit of Rs. 1,60,862/- on the strength of endorsed Bill of Entry.

2. On hearing both sides and nothing that in a long line of decisions including that of in the case of Krishna Insulations v. CCE [1996 (84) ECR 452 (T) (relied upon by the lower Appellate Authority) and CCE, Jaipur v. J.K. Synthetics [2001 (96) ECR 409], the Tribunal has held that credit is available on the strength of endorsed Bill of Entry, I see no merit in the appeal of the Revenue and accordingly dismiss the same.

Same Court & Year Customs Excise and Service Tax Appellate Tribunal CESTAT Mumb... Same Parties Commissioner of Central Excise, vs G.K. Plastic Same Subject Service Tax