M/S.Birla Corporation Ltd vs Commnr. Of Central Excise on 26 July, 2005
This appeal is squarely covered by our judgment and order pronounced today in M/s.
Birla Corporation Ltd. Vs. Commnr. of Central Excise[C.A.No.5118/2003]. Following the judgment
impugned in the aforesaid appeal, the appeal of the appellants herein was dismissed by the tribunal.
In view of the fact that we have today allowed the appeal of M/s. Birla Corporation Ltd. in Civil
Appeal No.5118/2003, this appeal is also allowed and it is held that the appellant is entitled to the
Modvat credit claimed before the tribunal.