WIPRO LIMITED Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) THE appeal and stay application arise from Order -in -Appeal No. 750/98, dated 10 -10 -1998 passed by the Commissioner (Appeals), Bangalore, confirming the order of the Assistant Commissioner in Or -der -in -Original and holding that the appellants are required to reverse the Modvat credit in respect of containers which were cleared without payment of duty and waste and scrap, on which the Modvat had already been utilised by the appellants.

(2.) THE Commissioner (Appeals) has noted that the judgment of the Tribunal rendered in the case of Castrol India Ltd. as reported in 1998 (99) E.L.T. 234 (T) is in favour of the party, but, however, the judgment of the S.R.B. Tribunal rendered in the case of West Coast Industrial Gases Ltd. v. C.C.E. as reported in 1996 (83) E.L.T. 358 (T) is against them and therefore, applying that ratio, their contentions are required to be negative.

(3.) THE learned advocate submits that the judgment of the West Coast Industrial Gases Ltd. was recalled by the Bench as there were mistakes in the order. The recalled order was since reported in 1998 (104) E.L.T. 478, thereafter the appeal of the party i.e. West Coast Industrial Gases Ltd. was allowed by Final Order No. 1821/98, dated 16 -9 -1998 [1999 (108) E.L.T. 383 (Tribunal)] by following the judgment of the Tribunal in the case of I.O.L. Ltd. v. C.C.E. as reported in 1993 (68) E.L.T. 624. He further points out that the ratio of this judgment has since been followed by the Tribunal in the case of Apollo Tyres Ltd. and M/s. Transformers and Electricals Kerala Ltd. as can be seen from the Final Order Nos. 2629 to 2633/98, dated 22 -12 -1998. He furnishes copy of those orders and submits that as the issue is covered the appeal itself can be allowed by granting waiver of pre -deposit.