M/S. Jai Ambay Industries, Mandi Vs. Cce, Chandigarh - Court Judgment

Excerpt:
1. these appeals involve issues relating to modvat credit. the very maintainability of the appeals is at issue in view of the reference to larger bench from the case of kissan sahakari chini mills. until the question of maintainability is decided, the prayer for waiver of pre-deposit cannot be considered. however, in the interest of justice, the departmental authorities should be restrained from recovery proceedings till final disposal of these applications. it is ordered accordingly. the stay applications are adjourned, for considering the prayer for waiver of pre-deposit to 14.08.2001. issue certified copy of this order to the applicants.

Judgment:
1. These appeals involve issues relating to Modvat credit. The very maintainability of the appeals is at issue in view of the reference to Larger Bench from the case of Kissan Sahakari Chini Mills. Until the question of maintainability is decided, the prayer for waiver of pre-deposit cannot be considered. however, in the interest of justice, the Departmental authorities should be restrained from recovery proceedings till final disposal of these applications. It is ordered accordingly. The stay applications are adjourned, for considering the prayer for waiver of pre-deposit to 14.08.2001. Issue certified copy of this order to the applicants.