CALCIUM INDIA PRIVATE LIMITED Vs. CUSTOMS EXCISE

JUDGEMENT

(1.) HEARD the arguments of the learned counsel for the parties and have perused the records.

(2.) IN W.P. No. 7169 of 1998, the challenge is to the order dated 10.11.1997 passed by the Customs, Excise, Gold (Control) Appellate Tribunal [for short, 'CEGAT'], South Zonal Bench, Chennai. IN W.P. No. 7170 of 1998, the challenge is to the order signed on 23.5.1997 and dispatched to the petitioners on 19.9.1997.

(3.) THE petitioner and the other two companies preferred appeals (being Appeals 442, 443 and 446 of 1994) before the first respondent CEGAT. THE appeals were heard from time to time. When the appeals were pending, the second respondent also preferred appeal in E/342 of 1996 against a subsequent order dated 01.11.1994. In those proceedings, certain inputs removed from one unit to the other were not brought under modvat credit. In that order, the units were not treated separately. In the grounds of appeal, it was stated by the Department that they had independent production facilities and the latter two units were not dummies of the petitioner.