LAWS(CE)-2003-6-262

COMMISSIONER OF CENTRAL EXCISE Vs. KITPLY INDUSTRIES LTD.

Decided On June 05, 2003
COMMISSIONER OF CENTRAL EXCISE Appellant
V/S
KITPLY INDUSTRIES LTD. Respondents

JUDGEMENT

(1.) Revenue filed this appeal against the order in appeal whereby the penalty on Modvat credit was allowed on capital goods.

(2.) Heard both sides.

(3.) The Commissioner (Appeals) allowed the benefit of Modvat credit in respect of the capital goods purchase through job worker/contractor.