MADRAS CEMENTS LTD. versus COMMISSIONER OF CENTRAL EXCISE

MADRAS CEMENTS LTD. versus COMMISSIONER OF CENTRAL EXCISE

Modvat credit cannot be granted when the assessee does not identify the machinery for which the components, spares, and accessories were used, as the authorities cannot confirm use in manufacture of the final product.

Parties
Appellant: Madras Cements Ltd.; Respondent: Commissioner of Central Excise
Jurisdiction
India
Judgment Date
06 May 2010
Procedural Posture
Civil Appeal / Appeal From Customs, Excise and Service Tax Appellate Tribunal, Chennai
Outcome
Appeals dismissed
Legal Topics
Modvat Credit, Capital Goods Classification, Central Excise Rules
Taxation Law Modvat Credit Capital Goods Classification Central Excise Rules

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Parties

Madras Cements Ltd.

Appellant

Commissioner of Central Excise

Respondent

Procedural Posture

Civil Appeal / Appeal From Customs, Excise and Service Tax Appellate Tribunal, Chennai

Legal Issues

  1. 1 Eligibility of Modvat credit on capital goods used as components, spares and accessories in manufacturing process

Ratio Decidendi

Modvat credit cannot be granted when the assessee does not identify the machinery for which the components, spares, and accessories were used, as the authorities cannot confirm use in manufacture of the final product.

Court Disposition

Appeals dismissed

Orders

  • No interference with the Tribunal's order
  • No orders as to costs