Phoenix International Ltd. Vs. Cce

Phoenix International Ltd. vs Cce

Type Court Judgment Court Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi Decided Mar 30, 2005

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Citation: sooperkanoon.com/38606
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Judge: S Kang, Vice
Decided On: Mar 30, 2005
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

Phoenix International Ltd.

Respondent

Cce

Legal References

Reported In: (2005)(102)ECC356

Excerpt

1. common issue involved in these appeals, therefore, are being taken up together.2. the issue involved in these appeals are whether the manufacturer of shoes can avail the benefit of modvat credit in respect of duty paid on carry bags, which are being put in the cardboard boxes along with shoes.3. the issue is now settled by the following decisions of the tribunal in favour of the revenue:-liberty shoes ltd. v. cce, new delhi reported in 2001 (135) elt 1193.m & b footwear pvt. ltd. v. cce, noida reported in 2004 (97) ecc 407.in these cases, the tribunal held that carry bags placed in cardboard boxes along with pair of footwear, utilised by retailers at the time of sale to consumers to enable them to carry footwear cardboard box cannot be said to be used even indirectly in the manufacture of shoes nor these are packing material. in view of the above decisions of the tribunal, i find no infirmity in the impugned order. the appeals are dismissed.

Full Judgment

1. Common issue involved in these appeals, therefore, are being taken up together.

2. The issue involved in these appeals are whether the manufacturer of shoes can avail the benefit of Modvat credit in respect of duty paid on carry bags, which are being put in the cardboard boxes along with shoes.

3. The issue is now settled by the following decisions of the Tribunal in favour of the Revenue:-Liberty Shoes Ltd. v. CCE, New Delhi reported in 2001 (135) ELT 1193.M & B Footwear Pvt. Ltd. v. CCE, Noida reported in 2004 (97) ECC 407.

In these cases, the Tribunal held that carry bags placed in cardboard boxes along with pair of footwear, utilised by retailers at the time of sale to consumers to enable them to carry footwear cardboard box cannot be said to be used even indirectly in the manufacture of shoes nor these are packing material. In view of the above decisions of the Tribunal, I find no infirmity in the impugned order. The appeals are dismissed.

Same Court & Year Customs Excise and Service Tax Appellate Tribunal CESTAT Delh... Same Parties Phoenix International Ltd. vs Cce Same Subject Service Tax Same Judge S Kang, Vice