COMMR. OF CENTRAL EXCISE, NEW DELHI
A
v.
LIFELONG APPLIANCES LTD.
MARCH 9, 2006
[DR. AR. LAKSHMANAN AND DALVEER BHANDARI, JJ.]
B
Central Excise Rules, 1944:
s.57-CC-Manufacturer satisfYing requirement of not taking MOD VAT
credit on inputs used in manufacturer of goods-Held, case covered by r.57- C
CC as well as Chandrapur Magnet Wires' case*.
*Chandrapur Magnet Wires (P) Ltd. v. Collector of Central Excise,
Nagpur (1996) 81 ELT 3 SC, relied on.
CIVIL APPELLATE JURISDICTION : Civil Appeal No. 5660 of 2000. D
From the Final Order No. 626/00-8 dated 26.4.2000 of the CEGAT,
New Delhi in Appeal No. E-317 of 99-8.
Harish Chandra, Ms. Shalini Kumar and P. Parmeswaran for the
Appellant.
Alok Yadav and M.P. Devanath for the Respondent.
The Order of the Court was delivered by
E
Heard the learned senior counsel for the appellant and the learned
counsel for the respondent. We have perused the order impugned in this
appeal. The Tribunal as a matter of fact held that the appellant has satisfied F
the requirement of not taking Modvat credit on the inputs used in the
manufacture of exempted goods and therefore their case is specifically covered
by Rule 57-CC as well as the decision in Chandrapur Magnet Wires (P) ltd.
v. Collector of C. Excise, Nagpur, reported in (1996) 81 ELT 3 SC with
regard to not availing Modvat credit on inputs. The impugned order, therefore, G
is not liable to be interfered with at the instance of the Revenue. The appeal
fails and stands dismissed. No costs.
'R.P.
Appeal dismissed.
1157
Lex