Search Results Page

Search Results

1 - 6 of 6 (0.20 seconds)
Elecon Engineering Co Ltd vs Commissioners Of Central Excise on 4 December, 2015 cites

Commissioner Of Central Excise, ... vs M/S. Aurobindo Pharma Ltd on 5 February, 2015

After hearing both the sides and on considering the issue of eligibility of credit in Part-II in this case taken on 30/11/95 and Part-I taken on 26/4/95 and 28/4/95 is not barred by the limitation of 6 months as BE dt.4/4/95 and 23/3/95 and the issue is well covered by the decision of Aurobindo pharmaceutical Ltd. 2001 (127) ELT 786. The appeal is taken up for disposal with the consent of both sides and after waiving pre-deposit and allowed following the above decision.  Revenue filed appeal against the above order before the Honble Gujarat High Court. By judgement dated 23.09.2005 in Tax Appeal No. 415/2004 (Commissioner of Central Excise and Customs-Vadodara-I vs M/s. Elcon Engineering Co. Ltd.) the Revenue appeal was dismissed. The relevant portion of the said decision is reproduced below:-
Custom, Excise & Service Tax Tribunal Cites 0 - Cited by 2 - Full Document

Panjon Limited vs Cce on 16 December, 2004

7. The Learned Authorised Representative relied upon the decision of the Single Member Bench in the case of Panjon Ltd. (supra). In that case, there is no statement that the appellant received the goods within a period of 6 months and recorded their RG23A Pt.I register. Hence the said case laws is not applicable in the present facts of the case.
Customs, Excise and Gold Tribunal - Delhi Cites 3 - Cited by 1 - Full Document

Elecon Engineering Co Ltd vs Commissioners Of Central Excise on 24 February, 2015

2. The Learned Advocate on behalf of the appellant submits that there is no dispute that the appellant received the inputs and recorded in RG23A Pt. I register within 6 months as provided under Rule 57 G of the erstwhile Central Excise Rules, 1944 and therefore, there is no reason to deny the CENVAT credit. He submits that in their own case for the earlier period, the Tribunal by order No. A/S-5/WZB/C-III, dtd 24.03.2004 (M/s. Elecon Engineering Co. Ltd. vs Commissioner of Central Excise (Appeals) Vadodara) allowed the appeal. Revenue filed appeal before Honble Gujarat High Court. By Judgement dated 23.09.2005 in Tax Appeal No. 415/2004, the Honble Gujarat High Court dismissed by the appeal filed by the Revenue. He further submits that on the identical issue, the Tribunal consistently viewed that the time limit of 6 months from the date of issue for duty paying document applied to receipt of the inputs in the factory and not to the process of taking the credit.
Custom, Excise & Service Tax Tribunal Cites 0 - Cited by 1 - Full Document
1