Civil Miscellaneous Appeal filed against a Tribunal order was dismissed as withdrawn by the Department following circular instructions, with the substantial question of law left open.
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IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 14/6/2016
THE HONOURABLE MR.JUSTICE S.MANIKUMAR AND THE HONOURABLE MR.JUSTICE D.KRISHNAKUMAR
Civil Miscellaneous Appeal No.2671 of 2007
The Commissioner of Central Excise Central Excise Commissionerate No.1 Williams Road Tiruchirapalli 620 001. ... Appellant/Respondent
M/s.Kothari Sugars and Chemicals Ltd Kothari Building 115 Mahatma Gandhi Salai Chennai 34. ... Respondent/Appellant
Prayer: Appeal filed under Section 35 G of the Central Excise Act, 1944 against the Final Order No.1494 of 2005 dated 21/11/2005 passed by the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench at Chennai as against the Commissioner of Customs and Central Excise (Appeals II) No.1, Williams Road, Tiruchirapalli, dated 20.10.2013 in A.No.29/2003 TRY II, as against the Deputy Commissioner of Central Excise II Division, Tiruchirapalli, dated 30.04.2003 in C.No.V/17/30/56/ 2002-Cx.Adj.
This Appeal has been filed against the Final Order No.1494 of 2005 dated 21/11/2005 passed by the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench at Chennai.
“Whether provisions of the second proviso to Rule 57 R (2) of Central Excise Rules, 1944 can be ignored and Modvat Credit on capital goods can be allowed when part of electricity manufactured using such capital goods is not used in the factory but sold outside?”
Sd/Assistant Registrar(CCC) //True Copy// Sub Assistant Registrar mvs. To
The Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench at Chennai.
+1cc to Mrs.R.K.Sekina Reshma, Advocate, S.R.No.32065 +1cc to Mr.K.Vaitheeswaran, Advocate, S.R.No.32294
Civil Miscellaneous Appeal No.2671 of 2007 PUR(CO) CA(29/06/2016)
The Commissioner of Central Excise, Tiruchirapalli
M/s. Kothari Sugars and Chemicals Ltd
S. Manikumar
D. Krishnakumar
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
