Uni-deritend Ltd. Vs. Commissioner of Central Excise

Uni-deritend Ltd. vs Commissioner of Central Excise

Type Court Judgment Court Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai Decided Sep 01, 2004

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Citation: sooperkanoon.com/36419
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Judge: K Kumar
Decided On: Sep 01, 2004
Subject: Excise

Case Summary

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

Excise

Key legal issue: Excise

Parties & Advocates

Appellant / Petitioner

Uni-deritend Ltd.

Respondent

Commissioner of Central Excise

Legal References

Reported In: (2005)(180)ELT123Tri(Mum.)bai

Excerpt

1. the issue relates to denial of modvat credit of rs. 70,061/- wrongly availed by the appellant. it is seen that the credit of special excise duty was allowable on inputs prior to the 28th day of february, 1993 as per notification 8/93, dated 1-11-1993, which was permitted to be utilised towards payment of duty on final products cleared subsequent to 28-2-1993, but prior to 31-3-1994, provided such inputs were permitted to be brought into the factory.2. the appellant has unauthorisedly merged the basic duty with the special excise duty and have not maintained separate account for the same. therefore, the denial of the said credit is fully justified.3. i do not find any reason to interfere with the order passed by the lower authorities. the appeal is accordingly dismissed.

Full Judgment

1. The issue relates to denial of Modvat credit of Rs. 70,061/- wrongly availed by the appellant. It is seen that the credit of Special Excise Duty was allowable on inputs prior to the 28th day of February, 1993 as per Notification 8/93, dated 1-11-1993, which was permitted to be utilised towards payment of duty on final products cleared subsequent to 28-2-1993, but prior to 31-3-1994, provided such inputs were permitted to be brought into the factory.

2. The appellant has unauthorisedly merged the basic duty with the Special Excise Duty and have not maintained separate account for the same. Therefore, the denial of the said credit is fully justified.

3. I do not find any reason to interfere with the Order passed by the lower authorities. The appeal is accordingly dismissed.

Same Court & Year Customs Excise and Service Tax Appellate Tribunal CESTAT Mumb... Same Parties Uni-deritend Ltd. vs Commissioner of Central Excise Same Subject Excise Same Judge K Kumar