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Documents citing M/S Escorts Construction Equipment Ltd vs Cce, Delhi Iv on 6 November, 2009

Commissioner Of Central Excise, Raigad vs Isibars Ltd on 23 March, 2010

3. The Larger Bench was dealing with a similar factual situation. Following the apex court's ruling given in Escorts Ltd. vs. CCE 2004 (171) ELT 145 (SC), the Larger Bench held that MODVAT credit of the duty paid on the inputs used in the manufacture of final product cleared without payment of duty for further utilisation in the manufacturer of final product to be cleared on payment of duty by the principal manufacturer could be availed by the job worker unaffected by the provisions of Rule 57C. The said Rule had injuncted a manufacturer of final product from taking MODVAT credit of the duty paid on inputs used in or in relation to the manufacture of final products exempted from payment of duty or chargeable to 'nil' rate of duty. The Larger Bench decision proceeded on the premise that Rule 57C was not applicable to a job worker who claimed MODVAT credit on inputs used in or in relation to the manufacture of the job-worked goods. In other words, the job-worked goods cleared by the job worker to the principal manufacturer were not recognised to be "exempted" for purposes of Rule 57C. Those goods were dutiable in the hands of the principal manufacturer who admittedly paid duty thereon.
Custom, Excise & Service Tax Tribunal Cites 3 - Cited by 1 - Full Document

Sita Singh & Sons Pvt.Ltd vs Cce, Delhi-Iv on 24 September, 2013

(1) Asha Rubber P.Ltd. vs. CCE, Ahmedabad-II-2009 (233) ELT 120 (Tri.-Ahmd.) (2) Lifelong Appliances Ltd. vs.CCE, Delhi-III-2000 (123) ELT 1110 (Tri-Del.) (3) CCE, Delhi-IV vs.M/s.Escorts Ltd.-2010-TIOL-378-P&H-CX (4) Escorts Ltd. vs. CCEm Delhi-IV-2004 (176) ELT 817 Tri.-Del.) (5) Steelco Gujarat vs.CCE, Vadodara-2000 (122) ELT 381 (Tri.-Mumbai) (6) Mardia Chemicals Ltd. vs.CCE, Rajkot-2006 (199) ELT 110 (Tri.-Mumbai) (7) CCE, Nagpur vs.Ballarpur Industries Ltd.-2007 (215) ELT 489 (SC) (8) Godrej Industries Ltd. vs.CCE, Mumbai-2008 (229) ELT 484 (SC) (9) Refnol Resins & Chemicals Ltd. vs.Union of India-2013 (287) ELT 61 (Guj.)
Custom, Excise & Service Tax Tribunal Cites 2 - Cited by 0 - Full Document
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