M/S. UTTAM INDUSTRIES versus COMMNR. OF CENTRAL EXCISE, HARYANA

M/S. UTTAM INDUSTRIES versus COMMNR. OF CENTRAL EXCISE, HARYANA

The appellants were availing of Modvat Credit in respect of inputs used in manufacture of aluminium circles. Since the pre-condition for exemption under the notification was not availing Modvat Credit, the appellants were not entitled to the exemption. Findings of fact by Tribunal and authorities below are final in...

Source-derived case information.

Parties
Appellant: Uttam Industries; Respondent: Commissioner of Central Excise, Haryana
Jurisdiction
India
Judgment Date
21 February 2011
Procedural Posture
Civil Appeal / Final Judgment
Outcome
appeals dismissed
Legal Topics
Exemption Notification, Modvat Credit, Interpretation of Statutes
Taxation Central Excise Exemption Notification Modvat Credit Interpretation of Statutes

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Parties

Uttam Industries

Appellant

Commissioner of Central Excise, Haryana

Respondent

Procedural Posture

Civil Appeal / Final Judgment

Legal Issues

  1. 1 Whether the appellants are entitled to benefit of Notification No. 180/88-CE dated 13.05.1988 as amended by Notification No. 135/94-CE dated 27.10.1994 when Modvat Credit is availed
  2. 2 Whether exemption under the Notification is available if Modvat Credit has been availed on inputs

Ratio Decidendi

The appellants were availing of Modvat Credit in respect of inputs used in manufacture of aluminium circles. Since the pre-condition for exemption under the notification was not availing Modvat Credit, the appellants were not entitled to the exemption. Findings of fact by Tribunal and authorities below are final in absence of contrary evidence.

Court Disposition

appeals dismissed

Orders

  • Appeals dismissed. Parties to bear their own costs.