Commissioner of Central Excise, Vs. M/S. Steel Strips and Wheels Ltd. - Court Judgment

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CourtCustoms Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided OnJun-25-2001
AppellantCommissioner of Central Excise,
RespondentM/S. Steel Strips and Wheels Ltd.
Excerpt:
1. the revenue filed this application for stay of operation of the impugned order.3. in the impugned order the benefit of modvat credit was allowed to the respondents. taking into facts and circumstances of the case, i find no merit in the application. the application. the application is rejected. however, the registry is directed to fix the appeal for arguments on 17.9.2001.
Judgment:
1. The Revenue filed this application for stay of operation of the impugned order.

3. In the impugned order the benefit of MODVAT credit was allowed to the respondents. Taking into facts and circumstances of the case, I find no merit in the application. The application. The application is rejected. However, the Registry is directed to fix the appeal for arguments on 17.9.2001.