Commissioner of Central Excise Vs. Auto Electronics

Commissioner of Central Excise vs Auto Electronics

Type Court Judgment Court Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai Decided Nov 02, 2001

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Citation: sooperkanoon.com/26546
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided On: Nov 02, 2001
Subject: Excise

Case Summary

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

Excise

Key legal issue: Excise

Parties & Advocates

Appellant / Petitioner

Commissioner of Central Excise

Respondent

Auto Electronics

Excerpt

1. the issue in the present appeal filed by the revenue is the admissibility of modvat credit on gate passes issued prior to 1.4.1994 but endorsed subsequently and credit taken before 30.6.1994 by the respondents.2. on hearing ld. dr, i find that the issue stands settled by the tribunal in the case of moosa haji patrawalla [1996 (83) elt 620 (t)] holding that credit is admissible in such a situation. the above decision of the tribunal has been followed in a series of cases.following the ratio thereof i hold that credit has been rightly extended to the respondents herein, uphold the impugned order and reject this appeal.

Full Judgment

1. The issue in the present appeal filed by the Revenue is the admissibility of modvat credit on gate passes issued prior to 1.4.1994 but endorsed subsequently and credit taken before 30.6.1994 by the respondents.

2. On hearing Ld. DR, I find that the issue stands settled by the Tribunal in the case of Moosa Haji Patrawalla [1996 (83) ELT 620 (T)] holding that credit is admissible in such a situation. The above decision of the Tribunal has been followed in a series of cases.

Following the ratio thereof I hold that credit has been rightly extended to the respondents herein, uphold the impugned order and reject this appeal.

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