Supreme Court · 2005 INSC 313 · Decided 26 July 2005
M/S Birla Corporation LTD. v. Commissioner of Central Excise
- Court
- Supreme Court of India
- Citation
- 2005 INSC 313 · [2005] SUPP. 1 S.C.R. 821
- Case number
- CIVIL APPEAL No. 5118/2003
- Decided
- 26 July 2005
- Bench
- B.P. SINGH, S.H. KAPADIA (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
Central Excise-Modvat credit-Entitlement to-Duty paid on spares of ropeway w;ed for transporting crushed limestone from mines located 4. 2 kms away to the factory premises-Held: Entitled to Modvat credit. Practice and Pro"cedure-Appeal before Supreme c_ourt-Revenue consciously did not press appeal involving identical issue, the Revenue cannot be permitted to take a opposite stand A B c The question which arose for consideration in the present appeal is D whether the duty paid on spares of ropeway, used for the purpose of transporting crushed limestone from the mines located 4.2
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