The Commissioner of Central Excise challenged the tribunal's order concerning duty on waste and scrap. The High Court found no error of law in the tribunal's view and dismissed the appeal.
No order as to costs.
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3-CEXA.123.2005.doc
IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION
CENTRAL EXCISE APPEAL NO. 123 OF 2005
The Commissioner of Central } Excise } Appellant versus LA Prenca Industries Pvt. Ltd } and Anr. } Respondents
Ms. P. S. Cardozo with Mr. Ruju R. Thakkar for the appellant.
None for the respondents.
CORAM :- S. C. DHARMADHIKARI & B. P. COLABAWALLA, JJ.
DATED :- OCTOBER 17, 2016
P.C. :-
appeal, would submit that there are two substantial questions of law, on which the appeal was admitted on 13th January, 2006. The second question would not survive in the light of a Division Bench judgment in the case of Commissioner of Central Excise vs. Rocket Engineering Corporation Ltd.1 .
Pisotns and Gudgeon Pin and was availing the benefit of MODVAT 1 2008 (223) ELT 347
Page 1 of 2
J.V.Salunke,PA
3-CEXA.123.2005.doc
Credit of duty on the raw material i.e. aluminium ingots. They were required to clear the waste and scrap arisen during the course of manufacture, on payment of duty under the provisions of erstwhile rule 57F(4) or the same could be cleared to their job workers for conversion in terms of the erstwhile rule 57F(2). It is the view taken by the Commissioner that such waste and scrap was required to be cleared on payment of duty. Thereafter, the tribunal found that one of the issues, as discussed in para 2 of the impugned order, has been settled by a Larger Bench judgment of the tribunal.
(B.P.COLABAWALLA, J.) (S.C.DHARMADHIKARI, J.)
Page 2 of 2
J.V.Salunke,PA
1 issue framed by the court
Whether the view taken by the tribunal regarding the clearance of waste and scrap under erstwhile rule 57F lacks justification.
Colour shows how this judgement treated each authority
Commissioner of Central Excise vs. Rocket Engineering Corporation Ltd.Distinguished¶10
Commissioner of Central Excise vs. Rocket Engineering Corporation Ltd.
2 provisions across 2 enactments
The Commissioner of Central Excise
LA Prenca Industries Pvt. Ltd
S. C. DHARMADHIKARI
B. P. COLABAWALLA
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
