Dintex Dyechem Ltd. Vs. Commissioner of Cus. and C. Ex.

Dintex Dyechem Ltd. vs Commissioner of Cus. and C. Ex.

Type Court Judgment Court Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai Decided Apr 11, 2002

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Citation: sooperkanoon.com/28010
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Judge: J Balasundaram
Decided On: Apr 11, 2002
Subject: Excise

Case Summary

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

Excise

Key legal issue: Excise

Parties & Advocates

Appellant / Petitioner

Dintex Dyechem Ltd.

Respondent

Commissioner of Cus. and C. Ex.

Legal References

Reported In: (2002)(146)ELT66Tri(Mum.)bai

Excerpt

1. the issue in dispute is whether modvat credit is admissible on naphthalene used in the manufacture of s.o. dyes when the final product was exempt from duty to the extent of duty paid on inputs used for the manufacture of it under notification 432/86.2. on hearing both sides i note that the issue stands settled against the assessee by the decision of the tribunal reported in 1998 (102) e.l.t. 105 in the case of cce, nagpur v. abhideep chemicals pvt. ltd. wherein it is held that the credit of duty paid on beta naphthol to the extent of duty paid on naphthalene used in its manufacture. this decision was followed by the tribunal in the case of cce, pune v.sahyadri dyestuffs & chemicals, 3. following the ratio of the above decisions i uphold the impugned order and reject the appeals.

Full Judgment

1. The issue in dispute is whether Modvat credit is admissible on naphthalene used in the manufacture of S.O. dyes when the final product was exempt from duty to the extent of duty paid on inputs used for the manufacture of it under Notification 432/86.

2. On hearing both sides I note that the issue stands settled against the assessee by the decision of the Tribunal reported in 1998 (102) E.L.T. 105 in the case of CCE, Nagpur v. Abhideep Chemicals Pvt. Ltd. wherein it is held that the credit of duty paid on beta naphthol to the extent of duty paid on naphthalene used in its manufacture. This decision was followed by the Tribunal in the case of CCE, Pune v.Sahyadri Dyestuffs & Chemicals, 3. Following the ratio of the above decisions I uphold the impugned order and reject the appeals.

Same Court & Year Customs Excise and Service Tax Appellate Tribunal CESTAT Mumb... Same Parties Dintex Dyechem Ltd. vs Commissioner of Cus. and C. Ex. Same Subject Excise Same Judge J Balasundaram