Supreme Court · 2001 INSC 322 · Decided 27 July 2001
Commissioner of Central Excise, Coimbatore and ORS. v. Jawahar Mills LTD. and ORS.
- Court
- Supreme Court of India
- Citation
- 2001 INSC 322 · [2001] SUPP. 1 S.C.R. 58
- Case number
- CIVIL APPEAL No. 619/2000
- Decided
- 27 July 2001
- Bench
- S.P. BHARUCHA, Y.K. SABHARWAL (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
Excise laws : Central Excise Rules, 1994-Explanation to Rule 57Q-Capital Goods­ C Power cables, capacitors, control panels, cables distribution boards, switches, starters, air compressors-Held, the said items are Capital Goods under the Rule. Respondent-manufacturers treated power cables, switches, starters, air compressors and other like items as Capital goods and claimed Modvat Credit for the duty paid under Rule 57Q of the Central Excise Rules, 1944. Revenue disallowed the claim. CEGA T allowed the appeal of the respondent-manufacturers. In appeal to this Court, Revenue
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