Customs, Excise and Gold Tribunal - Delhi
C.C.E., Jaipur-Ii vs M/S. J.K. White Cement on 7 March, 2001
ORDER
S.S. Kang
1. Revenue filed this appeal against the order-in-appeal passed by the Commissioner (Appeals).
2. In the impugned order, the commissioner (Appeals), after relying upon the decision of the Larger Bench of the Tribunal in the case of Ballarpur Industries Ltd. & Ors. vs C.C.E., Balgaum & Ors. reported in 2000 (36) RLT 537 held that MODVAT Credit on LDO, which is used D.G. sets for generating electricity is admissible.
3. Heard both sides.
4. The contention of the revenue is that a Civil Appeal is filed against the Larger Bench decision of the Tribunal in the case of Ballarpur Industries Ltd. (supra). The revenue produced no order passed by the Hon'ble Court staying the operation of the impugned order. The Tribunal in the subsequent case of the respondents, vide Final Order No. A/2101/2000-NB(S) dated (SIC)9.11.2000 dismissed the appeal filed by the revenue, following the decision of the Larger Bench of the Tribunal in the case of Ballarpur Industries Ltd. (supra).
5. In view of the above decision of the Larger Bench, I find no infirmity in the impugned order. The appeal filed by the revenue is rejected. (Dictated in Court).