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of <h1>CESTAT Mumbai Allows Modvat Credit for Sugar Plant Equipment</h1> <h3>INDIRA GANDHI BHARATIYA MAHILA VIKAS SSK LTD. Versus COMMR. OF C. EX., PUNE</h3> INDIRA GANDHI BHARATIYA MAHILA VIKAS SSK LTD. Versus COMMR. OF C. EX., PUNE - 2016 (339) E.L.T. 430 (Tri. - Mumbai) Issues involved: Modvat credit denial based on machine/equipment usage in manufacturing of sugar plant at factory site.Upon hearing both sides, the Appellate Tribunal CESTAT MUMBAI, comprising Ms. Jyoti Balasundaram, Vice-President and Shri K.K. Agarwal, Member (T), addressed the denial of Modvat credit to the assessees due to the usage of machines/equipment by manufacturers in the manufacturing of sugar plant at the factory site of the assessees. The issue was settled in favor of the assessees based on a series of Tribunal decisions, including Kranti SSK Ltd. v. CCE, Pune-I and Padamshree Dr. D.Y. Patil SSK Ltd. v. CCE, Pune, which were subsequently followed in the case of Rajarambapu Patil SSK Ltd. v. CCE, Pune-II. Following the ratio of these decisions, the Tribunal held that the appellants were entitled to credit of the amounts in question, set aside the impugned orders, and allowed the appeals.
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