COMMR. OF CENTRAL EXCISE, NEW DELHI v. LIFELONG APPLIANCES LTD

Citation: [2006] 2 S.C.R. 1157

Court: Supreme Court of India

Bench: AR. LAKSHMANAN, DALVEER BHANDARI

Case summary

COMMR. OF CENTRAL EXCISE, NEW DELHI v. LIFELONG APPLIANCES LTD.pdf

Judgment text

COMMR. OF CENTRAL EXCISE, NEW DELHI v. LIFELONG APPLIANCES LTD. MARCH 9, 2006 [DR. AR. LAKSHMANAN AND DALVEER BHANDARI, JJ. ] Central Excise Rules, 1944: s. 57-CC-Manufacturer satisfYing requirement ofnot taking MODVAT credit on inputs used in manufacturer ofgoods-Held, case covered by r. 57- 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 of2000. 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 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 the requirement of not taking Modvat credit on the inputs used in the manufacture ofexempted 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, 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.