Mumbai Court June 1997 Judgments
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Crompton Greaves Ltd. Vs. Commissioner of C. Ex.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Jun-02-1997
Reported in: (1997)LC93Tri(Mum.)bai
1. The appellants manufacture electric fans and parts thereof falling under Ch. 84 of Central Excise Tariff Act, 1985. Proceedings were initiated against the appellants for wrongly availing of deemed Modvat credit under Rule 57G(2) on aluminium alloy ingots which they received from the suppliers. The department alleged that these three suppliers had not paid any duty on the materials and enjoyed exemption from Central Excise duty. Therefore, these materials are clearly recognizable as non duty paid and as such according to the deemed credit order under Rule 57G(2), dated 20-5-1988, no deemed credit is permissible on such materials. The Asstt. Commissioner of Central Excise, Dn. IV, Mumbai II by his order dated 25-9-1990 confirmed the demand and imposed penalty of Rs. 500/- on the appellants under Rule 173Q(1)(bb) of the Central Excise Rules for wrong availment of deemed Modvat credit. The Asstt. Commissioner's order having been upheld, the present appeal has been filed.2. The ld. coun...
Mafatlal Fine Spg. and Mfg. Co. Vs. C.C.E.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Jun-02-1997
Reported in: (1997)(94)ELT395Tri(Mum.)bai
1. The brief facts are that the appellant is a composite textile mill manufacturing among other articles Drill cloth. Under exemption Notification 226/77, there was 50% concession in duty in terms of proviso(v) of the Notification which covered drill as defined from time to time by Textile Commissioner for which maximum ex-factory prices have not been specified by the Textile Commissioner under the Textile (Control) Order, 1948. Proceedings were initiated against the appellants by issue of show cause notice dated 29-7-1981 alleging that the drill fabric cleared by the appellants during the period October, 1978 to November, 1979 was not in conformity with the Textile Commissioner Notification of 1968 and therefore the appellants were not eligible to clear the drill cloth under the concessional rate in Notification 226/77. During the adjudication proceedings by the Commissioner Central Excise, Mumbai-I, the appellant in their defence relied upon the Tribunal decision holding that the no...
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