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        Central Excise

        2001 (12) TMI 612 - AT - Central Excise

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        Appeal Dismissed: Revenue vs. Commissioner Decision on Modvat Credit for Shree Cement Limited post-merger The Revenue's appeal against the Commissioner (Appeals) decision upholding Modvat credit for M/s. Shree Cement Limited post-merger with M/s. Raj Cement ...
                      Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                        Provisions expressly mentioned in the judgment/order text.

                            Appeal Dismissed: Revenue vs. Commissioner Decision on Modvat Credit for Shree Cement Limited post-merger

                            The Revenue's appeal against the Commissioner (Appeals) decision upholding Modvat credit for M/s. Shree Cement Limited post-merger with M/s. Raj Cement was dismissed due to a pending reference application in the High Court, despite arguments against reliance on CEGAT decisions.


                            The case involves a dispute regarding Modvat credit availed by M/s. Shree Cement Limited after merging with M/s. Raj Cement. The Assistant Commissioner disallowed the credit, but the Commissioner (Appeals) upheld it based on previous CEGAT decisions. The Revenue appealed, arguing against the reliance on CEGAT decisions, but the appeal was dismissed as the reference application was pending in the High Court.
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