Commissioner of Central Excise, Vs. Grade-o-castings Ltd.

Commissioner of Central Excise, vs Grade-o-castings Ltd.

Type Court Judgment Court Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai Decided Nov 01, 2001

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Citation: sooperkanoon.com/26487
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided On: Nov 01, 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

Grade-o-castings Ltd.

Excerpt

1. the revenue is aggrieved by the order of the commissioner(appeals) who has extended modvat credit on foundry fluxes and chemicals used in the manufacture of sand moulds and cores which are then used by the assessee for the purpose of manufacture of the final product viz.castings.2. on hearing id.departmental representative and perusing the records, i find that the issue in dispute squarely settled by the decision of the larger bench of the tribunal in the case of ramakrishna steel industries ltd. v. cce, madras [1996(13) rlt 162]. wherein the tribunal has held that chemicals and resins used in making sand mould further used in the manufacture of steel castings are eligible inputs for the purpose of modvat credit as they are used in relation to the manufacture of the final product i.e. steel castings. the larger bench decision has been subsequently followed in a number of decisions.3. in view of the above, i see no legal infirmity in the order of the collector (appeals) and uphold the impugned order and reject the appeal.

Full Judgment

1. The Revenue is aggrieved by the order of the Commissioner(Appeals) who has extended modvat credit on foundry fluxes and chemicals used in the manufacture of sand moulds and cores which are then used by the assessee for the purpose of manufacture of the final product viz.

castings.

2. On hearing Id.departmental representative and perusing the records, I find that the issue in dispute squarely settled by the decision of the Larger Bench of the Tribunal in the case of Ramakrishna Steel Industries Ltd. v. CCE, Madras [1996(13) RLT 162]. wherein the Tribunal has held that chemicals and resins used in making sand mould further used in the manufacture of steel castings are eligible inputs for the purpose of modvat credit as they are used in relation to the manufacture of the final product i.e. steel castings. The Larger Bench decision has been subsequently followed in a number of decisions.

3. In view of the above, I see no legal infirmity in the order of the Collector (Appeals) and uphold the impugned order and reject the appeal.

Same Court & Year Customs Excise and Service Tax Appellate Tribunal CESTAT Mumb... Same Parties Commissioner of Central Excise, vs Grade-o-castings Ltd. Same Subject Service Tax