M/S. COMPACK PVT. LTD. vs. COMMNR. OF CENT. EX. & CUSTOMS, VADODARA

C.A. No.-008030-008030 - 2004Supreme Court07 October 20055 pages
For Respondent: P. PARMESWARAN
AI SummaryPartly Allowed

What did the Supreme Court hold?

The Tribunal erred in denying the exemption solely because MODVAT credit was availed on one input. The exemption notification should be interpreted based on its language, and the appellant is entitled to exemption for the portion of the container manufactured from base paper/paperboard on which duty was paid.

What were the facts?

The appellant, a small-scale industry manufacturing cardboard containers, availed MODVAT credit for LDPE coated paper used as an input. They sought exemption on the final product based on a notification requiring duty payment on base paper or paperboard used in manufacture.

What were the issues?

Whether availing MODVAT credit on one input disqualifies an assessee from an exemption notification that requires duty payment on base paper/paperboard. Interpretation of the exemption notification's eligibility criteria and conditions.

Which sections of the Income-tax Act were involved?

Section 3

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(3)Show list

Detected automatically from the text. Citations are also linked where they appear in the judgment. The count shows how many other judgments on BharatTax rely on the same authority.

Cause title — parties, addresses and appearances
http://JUDIS.NIC.IN SUPREME COURT OF INDIA Page 1 of 5 CASE NO.: Appeal (civil) 8030 of 2004 PETITIONER: M/s Compack Pvt. Ltd. RESPONDENT: Commissioner of Central Excise, Vadodara DATE OF JUDGMENT: 07/10/2005 BENCH: S.B. Sinha & R.V. Raveendran

JUDGMENT: J U D G M E N T S.B. SINHA, J : Interpretation of an exemption notification dated 28.02.1982, as amended by several notifications, is in question in this appeal which arises out of a judgment and order dated 05.03.2003 passed by the Customs, Excise and Gold (Control) Appellate Tribunal, West Zonal Bench at Mumbai (for short, ’the Tribunal) in Appeal No.E/1801/02, whereby and whereunder the appeal preferred by the Appellant herein from a judgment and order dated 01.02.2002 passed by the Commissioner of Central Excise & Customs (Appeals) Vadodara, was dismissed.

The Appellant, a Company incorporated under the Companies Act, 1956, is engaged in the manufacture and production of excisable goods, i.e. cardboard containers. It is a Small Scale Industry. It opted for the benefit contained in Section AA of Chapter V of the Central Excise

The order continues below.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

Create a free accountSign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

More judgments on Section 3

All 288 judgments and leading authorities on Section 3 →

Recent GST High Court judgments

Search GST case law →