Jindal Strips Ltd. Vs. Commissioner of Central Excise

Jindal Strips Ltd. vs Commissioner of Central Excise

Type Court Judgment Court Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai Decided Apr 03, 2003

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Citation: sooperkanoon.com/30525
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Judge: J Balasundaram
Decided On: Apr 03, 2003
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

Jindal Strips Ltd.

Respondent

Commissioner of Central Excise

Legal References

Reported In: (2003)(156)ELT921Tri(Mum.)bai

Excerpt

1. capital goods credit has been denied on (1) indicating flow relay, and (2) seal, to the appellants herein who are a cold rolling mill engaged in the manufacture of cr strips, etc.3. the use of the indicating flow relay has been explained as for monitoring the concentration as well as flow of acid according to operational parameters. the seal is a part of the valves used in valve regulator pneumatic cylinder for controlling the flow of oil into the rolling equipment /machinery. considering the use of these two items and applying the case law cited by the learned counsel, namely, the decision of the tribunal in the case of jindal polymers v. cce, meerut - 1998 (103) e.l.t. 569 (t) = 1998 (25) rlt 838 and cbec circular no.276/110/96-tru, dated 2-2-1996 it is clear that both the items in dispute are eligible to capital goods credit. i therefore set aside the order denying credit and imposing penalty and allow the appeal.

Full Judgment

1. Capital goods credit has been denied on (1) indicating flow relay, and (2) seal, to the appellants herein who are a cold rolling mill engaged in the manufacture of CR strips, etc.

3. The use of the indicating flow relay has been explained as for monitoring the concentration as well as flow of acid according to operational parameters. The seal is a part of the valves used in valve regulator pneumatic cylinder for controlling the flow of oil into the rolling equipment /machinery. Considering the use of these two items and applying the case law cited by the learned Counsel, namely, the decision of the Tribunal in the case of Jindal Polymers v. CCE, Meerut - 1998 (103) E.L.T. 569 (T) = 1998 (25) RLT 838 and CBEC Circular No.276/110/96-TRU, dated 2-2-1996 it is clear that both the items in dispute are eligible to capital goods credit. I therefore set aside the order denying credit and imposing penalty and allow the appeal.

Same Court & Year Customs Excise and Service Tax Appellate Tribunal CESTAT Mumb... Same Parties Jindal Strips Ltd. vs Commissioner of Central Excise Same Subject Service Tax Same Judge J Balasundaram