COMMNR. OF CENTRAL EXCISE, NAGPUR vs. MANIKGARH CEMENT LTD

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C.A. No.-005198-005201 - 2005Supreme Court23 August 20051 pages
For Petitioner: P. PARMESWARANFor Respondent: RAJESH KUMAR
AI SummaryAllowed

What did the Supreme Court hold?

The Supreme Court allowed the appeals, holding that the matter was covered by their previous judgment in Birla Corpn. Ltd. vs. Commissioner of Central Excise regarding MODVAT credit on capital goods like ropeways.

What were the facts?

The appeals concerned the admissibility of MODVAT Credit in respect of capital goods, specifically ropeways connecting mines to the factory. Other disputes regarding welding electrodes, gases, and lubricants were also mentioned but not challenged in these appeals.

What were the issues?

The primary issue was the admissibility of MODVAT credit on capital goods, specifically ropeways, used to connect mines with the factory.

Which sections of the Income-tax Act were involved?

MODVAT Credit

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
http://JUDIS.NIC.IN SUPREME COURT OF INDIA Page 1 of 1 CASE NO.: Appeal (civil) 5198-5201 of 2005 PETITIONER: COMMNR. OF CENTRAL EXCISE, NAGPUR RESPONDENT: MANIKGARH CEMENT LTD. DATE OF JUDGMENT: 23/08/2005 BENCH: B.P. SINGH & S.H. KAPADIA

JUDGMENT: J U D G M E N T [Arising out of SLP(C)Nos.19769-19772 of 2004] We have heard counsel for the parties.

Special leave granted.

We are of the view that this matter is covered by our judgment in Birla Corpn. Ltd. Vs. Commissioner of Central Excise [2005(6)SCC 95], so far as MODVAT Credit in respect of capital goods is concerned, such as ropeways, which connect the mines with the factory. We notice that there were some other disputes also regarding welding electrodes, oxygen and other gases, and lubricants etc. However, in the appeals the only question on which the judgment and order of CEGAT has been challenged is the admissibility of MODVAT Credit in respect of capital goods, namely, ropeways.

We, therefore, allow these appeals in terms of the aforesaid judgment without expressing any opinion as to availability of MODVAT Credit on the other items which formed the subject matter of dispute before CEGAT, but the decision of CEGAT in relation thereto has not been challenged in these appeals.

The appeals are accordingly allowed.

No orders as to costs.

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