REGENT COMPUTRONICS PVT. LTD.

ITI LIMITED Appellant

V/S

COMMISSIONER OF CENTRAL EXCISE, BANGALORE Respondents

Referred Judgements :-

JEEVAN DIESELS V. COLLECTOR [REFERRED TO]
HINDUSTAN MOTORS LTD. V. COMMISSIONER [REFERRED TO]
COLLECTOR OF CENTRAL EXCISE CALCUTTA VS. JAY ENGINEERING WORKS LTD [REFERRED TO]
CANARA STEEL LIMITED MANIPAL VS. UNION OF INDIA [REFERRED TO]
COMMISSIONER OF C EX AND CUSTOMS VS. TELCO LTD [REFERRED TO]
JAYSHREE INDUSTRIES VS. COLLECTOR OF CENTRAL EXCISE [REFERRED TO]
COLLECTOR OF CENTRAL EXCISE VS. SWARAJ MAZDA [REFERRED TO]
COLLECTOR OF CENTRAL EXCISE VS. STANDARD ALKALI [REFERRED TO]
COMMISSIONER OF CENTRAL EXCISE VS. MARUTI UDYOG LTD. [REFERRED TO]
COLLECTOR OF C. EX. VS. MOHTA ALLOYS AND STEELS WORK [REFERRED TO]
GLOBE RADIO COMPANY VS. COLLECTOR OF CENTRAL EXCISE [REFERRED TO]
EICHER MOTORS LTD VS. COLLECTOR OF CUSTOMS [REFERRED TO]
UNION CARBIDE INDIA LTD VS. COLLECTOR OF C. EX. [REFERRED TO]

JUDGEMENT

(1.) THE appellant is a PSU Unit challenging the OIA No. 487/2001 -C.E., dated 15 -6 -2001 passed by the Commissioner (Appeals), Bangalore, denying the Modvat credit on Air Conditioners and imposing penalty of Rs. 25,000/ -. The contention of the appellant as recorded before the Commissioner in Para 2 of the Order is as follows :

(2.) THE appellants have contested the above order on the following grounds :

(3.) THE learned DR distinguished the order and pointed out that the Air Conditioners perform independent function and its function has no relevance to the Transportable Satellite Communication Equipment, which are custom made product for the defence requirement. Therefore, the denial of Modvat credit is justified.

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ITI LIMITED Vs. COMMISSIONER OF CENTRAL EXCISE, BANGALORE

Referred Judgements :-

JUDGEMENT

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