Commissioner of Central Excise Vs. C.E.G.A.T.

Commissioner of Central Excise vs C.E.G.A.T.

Type Court Judgment Court Chennai Decided Jul 24, 2001

~1 min read

https://sooperkanoon.com/case/827986

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/827986
Court: Chennai High Court
Judge: R . Jayasimha Babu and ;C. Nagappan, JJ.
Decided On: Jul 24, 2001
Case Number: Revision Case Petition No. 10 of 2001
Subject: Excise

Case Summary

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

Key legal issue: Excise

Parties & Advocates

Appellant / Petitioner

Commissioner of Central Excise

Advocate K. Veeraraghavan, Adv.

Respondent

C.E.G.A.T.

Advocate Arvind P. Datar, S.C. for ;Saravanan, Adv.

Legal References

Reported In: 2001(134)ELT348(Mad)

Excerpt

- orderr . jayasimha babu, j.1. having heard counsel, we are satisfied that a question requiring our consideration does arise.2. the tribunal is directed to refer the following question:'whether the export of exempted goods will entitle the assessee to claim the benefit of modvat credit on the inputs?' 2. the tribunal is directed to submit a statement of the case together with the relevant materials for the purpose of deciding the question.

Full Judgment

ORDER

R . Jayasimha Babu, J.

1. Having heard Counsel, we are satisfied that a question requiring our consideration does arise.

2. The Tribunal is directed to refer the following question:

'Whether the export of exempted goods will entitle the assessee to claim the benefit of Modvat credit on the inputs?'

2. The Tribunal is directed to submit a statement of the case together with the relevant materials for the purpose of deciding the question.

Same Court & Year Chennai · 2001 Same Parties Commissioner of Central Excise vs C.E.G.A.T. Same Subject Excise Same Judge R . Jayasimha Babu and ;C. Nagappan, JJ.

Excise