M/S. Light Metal Extrusion (P) Vs. Commissioner of Central Excise, - Court Judgment

SooperKanoon Citationsooperkanoon.com/21365
CourtCustoms Excise and Service Tax Appellate Tribunal CESTAT
Decided OnMar-09-2001
AppellantM/S. Light Metal Extrusion (P)
RespondentCommissioner of Central Excise,
Excerpt:
1. when the matter was called shri.ranganath, advocate appearing for the appellants submitted that issue relates to modvat credit. issue is with reference to the maintainability of the appeal in respect of modvat credit has already been considered by us as per earlier order no.249-299/01 dt.2702.2001 holding that appeal in respect of modvat credit is not maintainable following the ratio of the decision of the supreme court in the case of kholapur cane sugar works ltd.1, vs. uoi reported in 2000 (119) elt 257 sc. accordingly this appeal is dismissed as not maintainable.
Judgment:
1. When the matter was called Shri.Ranganath, Advocate appearing for the appellants submitted that issue relates to Modvat Credit. Issue is with reference to the maintainability of the appeal in respect of Modvat Credit has already been considered by us as per earlier Order No.249-299/01 dt.2702.2001 holding that appeal in respect of Modvat credit is not maintainable following the ratio of the decision of the Supreme Court in the case of Kholapur Cane Sugar Works Ltd.1, Vs. UOI reported in 2000 (119) ELT 257 SC. Accordingly this appeal is dismissed as not maintainable.