J.H. Joglekar, Member (T)
1. This batch of appeal has a common issue where an identical order has been made by the Commissioner (Appeals) in each case.
2. The issue involved is whether an invoice issued by M/s. SAIL was a modvatable document or not. In holding in the affirmative, the Commissioner has relied upon his earlier judgment dated 13/07/95. The judgment was later upheld by the Tribunal by their order No. CI/17/WZB/2001 dated 03/01/2001.
3. Following the cited Tribunal judgment, the appeals from the revenue are dismissed.
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Commissioner Of Customs & Central Excise v. Godrej & Boyce Mfg. Co. Ltd
Commissioner Of Customs & Central Excise v. Godrej & Boyce Mfg. Co. Ltd
(Customs, Excise And Gold (control) Appellate Tribunal Western Bench, Mumbai)
Appeals Excise/3199 To 3201 and 3203 To 3208/98 (Arising Out Of Order-In-Appeal No. Yg/416/B-Ii Dated 12/05/98 Passed By Commissioner Of Customs & Central Excise (Appeals), Mumbai) | 01-04-2003
Advocate List
- For Petitioner : S.V. Parelkar, DR
- For Respondent : A. Sheerazi, Adv.
Bench
- J.H. JOGLEKAR, MEMBER
Eq Citations
- LQ/CEGAT/2003/717
Head Note
Entries 10, 11, 12 and 13 of Schedule I of the Central Excise Tariff Act, 1985 — Invoice — Modvatable document — Invoice issued by SAIL — Held, is a modvatable document — Central Excise Act, 1944, S. 16
