Cce Vs. Neer Shree Cement Ltd.

Cce vs Neer Shree Cement Ltd.

Type Court Judgment Court Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi Decided May 14, 2002

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Citation: sooperkanoon.com/28209
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Judge: S Kang, a T V.K.
Decided On: May 14, 2002
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

Cce

Respondent

Neer Shree Cement Ltd.

Legal References

Reported In: (2002)(82)ECC214

Excerpt

revenue filed these appeals against the order-in-appeal whereby the benefit of modvat credit was allowed in respect of electrodes.2. the contention of the revenue is that welding electrodes were neither used as inputs in the manufacture of final product nor were used in the manufacture of capital goods. the contention of the revenue is also that the decision of the tribunal, in earlier cases, where the benefit on electrodes was allowed are not accepted by the revenue and a reference application had been filed.3. the commissioner (appeals), after relying upon the decisions of the tribunal in the cases of (i) kl steel ltd. v. cce 1999 (106) elt 343 (t); (ii) cce.jaipur v. shree cement ltd. (order dated 13.5.97), held that welding electrodes are entitled for the benefit of modvat credit.4. mere filing of reference application is not a ground to interfere with the impugned order, which followed the earlier decisions of the tribunal. the appeal, filed by the revenue, is rejected.

Full Judgment

Revenue filed these appeals against the order-in-appeal whereby the benefit of MODVAT Credit was allowed in respect of electrodes.

2. The contention of the revenue is that welding electrodes were neither used as inputs in the manufacture of final product nor were used in the manufacture of capital goods. The contention of the revenue is also that the decision of the Tribunal, in earlier cases, where the benefit on electrodes was allowed are not accepted by the revenue and a reference application had been filed.

3. The Commissioner (Appeals), after relying upon the decisions of the Tribunal in the cases of (i) KL Steel Ltd. v. CCE 1999 (106) ELT 343 (T); (ii) CCE.Jaipur v. Shree Cement Ltd. (Order dated 13.5.97), held that welding electrodes are entitled for the benefit of MODVAT Credit.

4. Mere filing of reference application is not a ground to interfere with the impugned order, which followed the earlier decisions of the Tribunal. The appeal, filed by the revenue, is rejected.

Same Court & Year Customs Excise and Service Tax Appellate Tribunal CESTAT Delh... Same Parties Cce vs Neer Shree Cement Ltd. Same Subject Service Tax Same Judge S Kang, a T V.K.