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        Central Excise

        2002 (3) TMI 170 - AT - Central Excise

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        Appellate Tribunal allows Revenue appeals on Modvat credit for High Speed Diesel Oil The Appellate Tribunal CEGAT, Chennai allowed Revenue appeals on Modvat credit for High Speed Diesel Oil due to a Finance Act amendment. Appeals by M/s. ...
                      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.

                          Appellate Tribunal allows Revenue appeals on Modvat credit for High Speed Diesel Oil

                          The Appellate Tribunal CEGAT, Chennai allowed Revenue appeals on Modvat credit for High Speed Diesel Oil due to a Finance Act amendment. Appeals by M/s. Sundaram Fasteners Ltd. and M/s. MRF Ltd. were dismissed. Penalties were set aside based on the explanation to Section 112 of the Finance Act, 2000 following the Larger Bench judgment in Chemo Pulp Tissues.


                          The Appellate Tribunal CEGAT, Chennai allowed Revenue appeals regarding Modvat credit on High Speed Diesel Oil due to an amendment in the Finance Act, 2000. Appeals by M/s. Sundaram Fasteners Ltd. and M/s. MRF Ltd. were dismissed as the issue was against them. The penalty was deemed set aside based on the explanation to Section 112 of the Finance Act, 2000 as per the Larger Bench judgment in Chemo Pulp Tissues.
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