Sharp Industries Ltd vs Commissioner Of Central Excise, ... on 26 September, 2005
Equivalent citations: AIR 2005 SUPREME COURT ... Chatterjee
CASE NO.:
Appeal (civil) 5242 of 2000
PETITIONER:
M/s Sharp Industries Ltd.
RESPONDENT:
Commissioner of Central Excise, Mumbai-III
DATE OF JUDGMENT
used as packing material which they procure from M/s Sharp Industries Ltd., Mumbai on payment of duty; that they avail Modvat credit ... concert with the employees of Sharp for ulterior motives cannot establish that all the clearance claimed by Sharp Industries were actually delivered to them; that
attention to the decision of the Tribunal in the case of Sharp Industries Limited v. CCE 2000 (120) ELT 825 where the Tribunal ... Sharp Inds. Ltd. v. CCE Mumbai-III . Order dated 11.7.2000."
He also lays stress on the observations made by the Tribunal in Sharp Industries
Sharp Industries Ltd. vs C.C. Ex. on 14 July, 2004
ORDER
S.S. Sekhon, Member (T)
1. Heard both sides and considering
which has been
followed by the Tribunal in the case of Sharp Industries Vs. CCE
(supra).
https://www.mhc.tn.gov.in/judis
Foil Limited, Calcutta
(supra) has been reversed by this Court in Sharp Industries
Ltd. Vs. Commissioner of Central Excise, Mumbai-III
Signature Not Verified
Digitally
following case laws in support of his contention:
1. Sharp Industries Vs. CCE
1999 (110) ELT 816 (Tri.- Chen.)
2. CCE Vs. Jyoti Electrical Motor ... which has been followed by the Tribunal in the case of Sharp Industries Vs. CCE (supra).
7. Accordingly, we hold that the goods imported under
Commissioner of
Central Excise, Bolpur vs. Ratan Melting & Wire Industries , (2008) 13
SCC 1). Lastly, on the merits also it is submitted that ... Retd.) vs. Govt. of India, 2007(207) ELT
3 (SC); Sharp Industries Ltd. vs. Commissioner of Central Excise , (2005)
7 SCC 676; Rajasthan State Electricity
taken by Mumbai Bench of the Tribunal in the case of Sharp Industries Ltd v. CCE, Mumbai-III , 2000 (120) ELT 825 (T) by classifying ... Customs Tariff instead of Heading 39.20 observing that the decision in Sharp Industries Limited is not being followed "because it lacks evidence which
decision of the honble apex Court in the case of Sharp Industries Ltd. vs. Commissioner of Central Excise, Mumbai 2005 (188) ELT 146 wherein ... aligned to the Harmonized System of Nomenclature for commodity classification. In Sharp Industries Ltd it was held by the honble Apex Court that
