Customs, Excise and Gold Tribunal - Delhi
Commissioner Of Central Excise, ... vs M/S. R.T. Packaging Ltd. on 5 March, 2001
ORDER
S.S. Kang, Member
1. Revenue filed this appeal against the order in appeal passed by the Commissioner (Appeals). In the impugned order the Commissioner (Appeals) held that the facts that assessee has filed a MODVAT declaration Rule 57G of Central Excise Rules and not under Rule 57Q will not make them ineligible for MODVAT credit. The Commissioner (Appeals) relied upon the decision of the Tribunal in the case of Kalyani Steels Ltd. Vs. Commissioner of Central Excise, Pune, reported in 1998 (99) E.L.T. 620 (Tribunal_.
2. Heard both sides.
3. The contention of the Revenue is that the decision of the Tribunal in the Case of Klayani Steels Ltd. (Supra is not accepted by the Revenue and Reference application is filed before CEGAT.
4. Now, the issue has been settled by the Larger Bench of the Tribunal in the case of Modi Rubber Limited & Others and U.P.State Sugar Corporation Ltd. & Others Vs C.C.E., Allahabad & Ors., reported in 2000 (38) RLT 718 (CEGAT-L.B.) whereby the Larger Bench of the Tribunal approved the view taken in the case of Kalayani Steels Ltd. Vs. Commissioner of Central Excise, Pune, reported in 1998 (99) E.L.T. 620 (Tribunal). In view of the above decision of the Tribunal. The appeal is dismissed.