Customs, Excise and Gold Tribunal - Mumbai
Nirma Ltd. vs Commissioner Of Central Excise And ... on 14 September, 2001
JUDGMENT J.H. Joglekar, Member (T)
1. On hearing both sides on the stay application the appeal itself was taken up on observing that the issue stand settled.
2. This was done after granting the prayer for waiver of predeposit.
3. The Commissioner (Appeals) disallowed modvat credit on Electrical Cables & Copper Cables in the face of the Tribunal's order in the case of Jawahar Mills Ltd. v. Commissioner of Central Excise, Coimbatore [1999 (108) ELT 47 (Tribunal)] on the observation that an SLP had been filed against the said judgment. This judgment was upheld by the Supreme Court as reported in 2001 (132) ELT 3 (S.C.) [Commissioner of Central Excise v. Jawahar Mills Ltd. The appeal is accordingly allowed with resultant benefits.
(Pronounced in Court)