Delhi Court September 2004 Judgments
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Heg Ltd. (Sponge Iron Divn.) Vs. Cce
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Sep-01-2004
Reported in: (2005)(98)ECC55
1. In this appeal, which has been filed by the appellants, the issue relates to the denial of the Modvat credit to them on Char/Dolochar used by them for generation of electricity which is utilized by them for the manufacture of final products (Sponge Iron).2. The appellants have prayed for decision on merit through their letter received in the Registry on 29.6.2004. They had also submitted summary of the facts alongwith that letter.3. I have heard Ld. JDR and gone through the record as well as summary of the facts submitted by the appellants.4. The facts are not much in dispute. The appellants filed Modvat declaration under Rule 57G(1) dated 25.11.97 for claiming Modvat credit on Char and Dolochar, used in their captive power plant for generation of electricity. The electricity so generated by them is partly used by them in their factory and partly they are supplying to their sister concern situated at Pitampur Industrial Estate through MPEB grid i.e.outside the factory of production...
Pearl Polymers Ltd. Vs. Commissioner of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Sep-01-2004
Reported in: (2004)(174)ELT41TriDel
1. The above captioned appeals have been filed against the impugned order-in-appeals vide which the Commissioner (Appeals) had affirmed the orders-in-original of the adjudicating authority rejecting three refund claims of the appellants, one of Rs. 25,45,058/-, second of Rs. 89,726/- and third of Rs. 2,96,491/- 2. The facts are not much in dispute. The appellants are engaged in the manufacture of plastic goods falling under Chapter 39 of the CETA. They had been paying normal duty @ 16% Adv., on the said goods up to 3-3-1999 and also availing Modvat credit on the inputs used in the manufacture of the said goods. But w.e.f. 4-3-1999, they opted for payment of concessional duty @ 8% on the said goods under Notification No. 5/99-C.E., dated 28-2-99. They accordingly, reversed the credit attributable to the closing stock of inputs lying in balance with them as on 3-3-1999. The amount reversible/payable was worked out by them to be Rs. 25,45,058/-. They accordingly reversed credit of Rs. 16...
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