M/S BIRLA CORPORATION LTD. versus COMMISSIONER OF CENTRAL EXCISE

M/S BIRLA CORPORATION LTD. versus COMMISSIONER OF CENTRAL EXCISE

Where Revenue has not pressed a prior appeal on identical facts and law, it cannot take an opposite stand in subsequent appeals; Modvat credit is available for duty paid on spares of ropeway used to transport raw material from mines to factory premises.

Parties
Appellant: Birla Corporation Ltd.; Respondent: Commissioner of Central Excise
Jurisdiction
India
Judgment Date
26 July 2005
Procedural Posture
Civil Appeal / Supreme Court Final Judgment
Outcome
Appeals allowed
Legal Topics
Modvat Credit, Duty on Spares of Ropeway, Material Handling Equipment
Central Excise Law Modvat Credit Duty on Spares of Ropeway Material Handling Equipment

Case Brief

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Parties

Birla Corporation Ltd.

Appellant

Commissioner of Central Excise

Respondent

Procedural Posture

Civil Appeal / Supreme Court Final Judgment

Legal Issues

  1. 1 Whether duty paid on spares of ropeway used for transporting crushed limestone from mines to factory is entitled to Modvat credit

Ratio Decidendi

Where Revenue has not pressed a prior appeal on identical facts and law, it cannot take an opposite stand in subsequent appeals; Modvat credit is available for duty paid on spares of ropeway used to transport raw material from mines to factory premises.

Court Disposition

Appeals allowed

Orders

  • Orders of the Customs, Excise & Gold (Control) Appellate Tribunal are set aside
  • Modvat credit is available to the appellants for duty paid on spares of ropeway