WOOL WORTH (I) LTD. Vs. UOI

JUDGEMENT

(1.) IN this proceeding an order of the erstwhile Central, Excise and Gold (Control) Appellate Tribunal (hereinafter referred to as "Tribunal") dated 11th December 1997, in appeal, preferred by petitioner, has been challenged.

(2.) THE petitioner at the relevant time was engaged in the manufacturing of Wool Worsted Yarn. It was declared as 100% Export Oriented Unit and entitled to beneficial treatment in terms of revenue and export -import laws. Claiming that on account of its expansion which was sought to have been undertaken sometime after 1993, the petitioner contended that cement and other such inputs purchased for the construction activities undertaken by it to house its unit, were entitled to the benefit of excise duty levied. It relied upon the notification No. 1 of 1995. Since this claim was not accepted by the authorities under the Central Excise and Salt Act 1944, the petitioner approached the Tribunal wherein vide the impugned order his claim was rejected. The Tribunal held as follows:

(3.) FOR the above reasons, this court finds that there is no infirmity or illegality in the impugned order. The writ petition is accordingly dismissed.