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2002 Supreme(P&H) 941
PUNJAB & HARYANA HIGH COURT
N.K.Sodhi and Virender Singh JJ.
Commissioner Of C.Ex.
Versus
Bhushan Alloys And Steels Ltd.
Central Excise Case No. 14 of 2002,
Decided On : SEPTEMBER 18, 2002
The availability of Modvat credit for specific items under Rule 57A of the Central Excise Rules is determined based on the interpretation of relevant legal provisions and precedents.
Headnote:
Modvat Credit - Central Excise Act - Availability of Modvat credit for specific items under Rule 57A of the Central Excise Rules
Fact of the Case:
The Department filed a petition under Section 35G of the Central Excise Act, 1944 to determine the availability of Modvat credit for specific items under Rule 57A of the Central Excise Rules, 1944.
Finding of the Court:
The court found that the question was squarely covered against the Department and in favor of the assessee by a Division Bench judgment of the same court.
Issues: The main issue was the availability of Modvat credit for specific items under Rule 57A of the Central Excise Rules.
Ratio Decidendi: The court's decision was influenced by the Division Bench judgment of the same court in a similar case, which favored the assessee.
Final Decision: The petition filed by the Department was dismissed.
N.K.Sodhi, J.
1. The question that arises for our consideration in this petition filed by the Department under Section 35G of the Central Excise Act, 1944 is whether Modvat credit in respect of mortar, castable powder, refractory, ramming mass, foundry flux and chemicals is available under Rule 57A of the Central Excise Rules, 1944 . This question is squarely covered against the Department and in favour of the assessee by a Division Bench judgment of this Court in Commissioner of Central Excise, Chandigarh v. M/s. Bhushan Industries Limited and Anr., CEC 7 of 2001, decided on August 28, 2001.
2. In this view of the matter, no referable question arises from the order of the Tribunal. Consequently, the petition is dismissed.
