REGENT COMPUTRONICS PVT. LTD.

Commissioner, Central Excise, Allahabad Appellant

V/S

HINDALCO INDUSTRIES LTD. Respondents

Referred Judgements :-

COLONIAL SUGAR REFINING CO.LTD. V. IRVING [REFERRED TO]
DIXON,C.J. IN MAXWELL V. MURPHY [REFERRED TO]
I.T.C. LTD. VS. COMMISSIONER OF CENTRAL EXCISE,CALCUTTA [REFERRED TO]
COMMISSIONER OF CUSTOMS,BANGALORE VS. SPICE TELECOM,BANGALORE [REFERRED TO]
COMMISSIONER OF C.EX. DELHI-III VS. A.B. CARD CLOTHING (PVT.)LTD. [REFERRED TO]
UNION OF INDIA VS. KATARIA WIRES LTD. [REFERRED TO]
GARIKAPATI VEERAYA VS. N SUBBIAH CHOUDHRY [REFERRED TO]
SYED ABRARUL HASSAN HABIB HIDAYATULLAH VS. UNION OF INDIA [REFERRED TO]
KESORAM INDUSTRIES AND COTTON MILLS LIMITED VS. COMMISSIONER OF WEALTH TAX CENTRAL CALCUTTA [REFERRED TO]
JOSE DA COSTA VS. BSCORA SADASIVA SINAI NARCORNIM [REFERRED TO]
MURARILAL MAHABIR PRASAD VS. B R VAD [REFERRED TO]
ASSOCIATED CEMENT COMPANY LIMITED VS. COMMERCIAL TAX OFFICER KOTA [REFERRED TO]
COMMISSIONER OF WEALTH TAX MEERUT VS. SHARVAN KUMAR SWARUP AND SONS [REFERRED TO]
R KAPILNATH VS. KRISHNA [REFERRED TO]
COMMNR OF CENTRAL EXCISE VS. MYSORE ELECTRICALS INDUSTRIES LTD [REFERRED TO]
SUCHITRA COMPONENTS LTD VS. COMMISSIONER OF CENTRAL EXCISE GUNTUR [REFERRED TO]
DELHI COTTON AND GENERAL MILLS CO VS. INCOME TAX COMMISSIONER [REFERRED TO]
UNION OF INDIA VS. BHARAT ALUMINIUM CO. LTD. [REFERRED TO]
KAMAKHYA STEELS (P) LTD VS. CCE [REFERRED TO]
COMMR OF C EX, JALANDHAR VS. JCT LTD [REFERRED TO]

JUDGEMENT

(1.) The present appeal has been filed under Section 35G of the Central Excise Act, 1944, hereinafter referred to as "the Act", against the order dated 3rd December, 2003 passed by the Customs, Excise & Service Tax Appellate Tribunal, New Delhi and has been admitted vide order dated 11th April, 2007 on the following two substantial questions of law:

(2.) Briefly stated the facts giving rise to the present appeal are as follows:

(3.) According to the Revenue, the respondent-assessee illegally and irregularly availed Modvat credit to the tune of Rs.6,67,26,672.83. Show cause notices were issued and after considering the reply filed by the respondent-assessee, the Assistant Commissioner, Central Excise Division, Mirzapur passed the orders confirming the aforesaid demand. Feeling aggrieved the respondent-assessee preferred appeals before the Commissioner(Appeals), Customs and Central Excise, Allahabad, who vide order dated 10th February, 2003 accepted the claim of the respondent-assessee to the extent of Rs.5,46,99,628.44. The Commissioner (Appeals), however, disallowed the Modvat credit of Rs.1,20,27,04.39. The respondent-assessee deposited a sum of Rs.1,13,63,610.07 and preferred an appeal for the balance amount of Rs.6,63,434.00 before the Tribunal.

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COMMISSIONER CENTRAL EXCISE ALLAHABAD Vs. HINDALCO INDUSTRIES LTD

Referred Judgements :-

JUDGEMENT

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