J.K. Indus. Ltd. Vs. Cce

J.K. Indus. Ltd. vs Cce

Type Court Judgment Court Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi Decided Jun 14, 2005

~1 min read

https://sooperkanoon.com/case/39353

For advocates & juniors · 7-day free trial

Brief this judgment before chambers

Stop skimming 50 pages - get an 18-section AI Brief on this case, ask scoped follow-ups, and find related precedents with Semantic Search. Full trial, no card required.

18-section brief - facts, issues, ratio, relief
Ask this case - answers cite the judgment
Semantic search - find precedents by meaning
Research drawer - sections, cites, related cases

Citation: sooperkanoon.com/39353
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Judge: P Bajaj
Decided On: Jun 14, 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

J.K. Indus. Ltd.

Respondent

Cce

Excerpt

2. the duty of rs. 96,444/- and rs. 15,562/- with penalties has been confirmed against the appellants, as detailed in the impugned order by denying them the modvat credit in respect of the furnace oil used in the generation of steam which was partly consumed by the appellants in their own factory and partly supplied to their other unit. the question, whether under these circumstance credit could be disallowed to the appellants, stands already answered in their favour by the tribunal's judgement in the case of indian charge chrome ltd. vs. cc, 2001 138 elt 609. that judgment was followed by the tribunal also in an identical case of m/s. srf and allowed the stay application in that appeal. therefore, prima facie, the appellants have a strong case on merits. the stay applications are accordingly allowed. the appeals be listed for hearing in due course.

Full Judgment

2. The duty of Rs. 96,444/- and Rs. 15,562/- with penalties has been confirmed against the appellants, as detailed in the impugned order by denying them the modvat credit in respect of the furnace oil used in the generation of steam which was partly consumed by the appellants in their own factory and partly supplied to their other unit. The question, whether under these circumstance credit could be disallowed to the appellants, stands already answered in their favour by the Tribunal's judgement in the case of Indian Charge Chrome Ltd. Vs. CC, 2001 138 ELT 609. That judgment was followed by the Tribunal also in an identical case of M/s. SRF and allowed the stay application in that appeal. Therefore, prima facie, the appellants have a strong case on merits. The stay applications are accordingly allowed. The appeals be listed for hearing in due course.

Same Court & Year Customs Excise and Service Tax Appellate Tribunal CESTAT Delh... Same Parties J.K. Indus. Ltd. vs Cce Same Subject Service Tax Same Judge P Bajaj