Commissioner of Central Excise Vs. Bajaj Dhatu Udyog

Commissioner of Central Excise vs Bajaj Dhatu Udyog

Type Court Judgment Court Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai Decided Dec 01, 2003

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Citation: sooperkanoon.com/33254
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Judge: S T S.S., K Kumar
Decided On: Dec 01, 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

Commissioner of Central Excise

Respondent

Bajaj Dhatu Udyog

Excerpt

1. revenue is in appeal against the grant of credit on control panels and parts thereof and similar items like electrical motor wires and cables and parts of machinery used in fettling shop for making foundry sand moulds etc. and micro processor used in furnaces, ladle, sander cum grinder on the grounds that the decision relied upon by the commissioner (appeals) in the case of m/s. nova udyog ltd. fails to appreciate that was not the final decision on the scope of coverage under rule 57q and reference applications have been filed and the coverage introduced by notification dated 16.3.1995 would not be retrospective.2. in view of the decision in the case ms. jawahar mills ( 2002-taxindiaonline-33-cestat-del-lb ) especially para 41 thereof and the fact that this decision of larger bench in the case of m/s. jawahar mills has been upheld by the supreme court ( 2002-taxindiaonline-101-sc-cx ) no merits are found in the revenue's appeal. the same is therefore dismissed.

Full Judgment

1. Revenue is in appeal against the grant of credit on control panels and parts thereof and similar items like electrical motor wires and cables and parts of machinery used in fettling shop for making foundry sand moulds etc. and micro processor used in furnaces, ladle, sander cum grinder on the grounds that the decision relied upon by the Commissioner (Appeals) in the case of M/s. Nova Udyog Ltd. fails to appreciate that was not the final decision on the scope of coverage under Rule 57Q and reference applications have been filed and the coverage introduced by Notification dated 16.3.1995 would not be retrospective.

2. In view of the decision in the case Ms. Jawahar Mills ( 2002-Taxindiaonline-33-Cestat-Del-LB ) especially para 41 thereof and the fact that this decision of Larger Bench in the case of M/s. Jawahar Mills has been upheld by the Supreme Court ( 2002-Taxindiaonline-101-SC-CX ) no merits are found in the Revenue's appeal. The same is therefore dismissed.

Same Court & Year Customs Excise and Service Tax Appellate Tribunal CESTAT Mumb... Same Parties Commissioner of Central Excise vs Bajaj Dhatu Udyog Same Subject Service Tax Same Judge S T S.S., K Kumar