Commissioner of Central Excise Vs. Industrial Oxygen Co. Ltd.

Commissioner of Central Excise vs industrial Oxygen Co. Ltd.

Type Court Judgment Court Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai Decided Mar 17, 2004

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Citation: sooperkanoon.com/34607
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Judge: S T S.S.
Decided On: Mar 17, 2004
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

industrial Oxygen Co. Ltd.

Legal References

Reported In: (2004)(169)ELT118Tri(Mum.)bai

Excerpt

1. revenue is in appeal pleading to deny the exemption to oxygen storage tanks installed in the respondents' plant as a component on the grounds that the tanks on classification under heading 73.11.00 which is a heading not covered under the table of capital goods.2. heard both sides and after consideration of the use and an finding that the tanks are essential components of the appellants plant and machinery. relying upon cbec's departments circular no. 27/10/96-tru, dated 2-12-1996 wherein para 4 reads as - "accordingly it is clarified that all parts, components, accessories, which are to be used with capital goods of clauses (a) to (c) of explanation (1) of rule 57q and classifiable under any chapter heading are eligible for availment of modvat credit." no merits are found in this appeal to set aside eligibility of the credit allowed.

Full Judgment

1. Revenue is in appeal pleading to deny the exemption to Oxygen Storage Tanks installed in the respondents' Plant as a component on the grounds that the tanks on classification under Heading 73.11.00 which is a heading not covered under the Table of capital goods.

2. Heard both sides and after consideration of the use and an finding that the Tanks are essential components of the appellants plant and machinery. Relying upon CBEC's departments Circular No. 27/10/96-TRU, dated 2-12-1996 wherein Para 4 reads as - "Accordingly it is clarified that all parts, components, accessories, which are to be used with capital goods of Clauses (a) to (c) of Explanation (1) of Rule 57Q and classifiable under any Chapter heading are eligible for availment of Modvat credit." No merits are found in this appeal to set aside eligibility of the credit allowed.

Same Court & Year Customs Excise and Service Tax Appellate Tribunal CESTAT Mumb... Same Parties Commissioner of Central Excise vs industrial Oxygen Co. Ltd. Same Subject Service Tax Same Judge S T S.S.

Service Tax Capital goods set aside