{"id":104408,"date":"2004-09-01T00:00:00","date_gmt":"2004-08-31T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/uni-deritend-ltd-vs-commissioner-of-central-excise-on-1-september-2004"},"modified":"2015-11-12T02:03:05","modified_gmt":"2015-11-11T20:33:05","slug":"uni-deritend-ltd-vs-commissioner-of-central-excise-on-1-september-2004","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/uni-deritend-ltd-vs-commissioner-of-central-excise-on-1-september-2004","title":{"rendered":"Uni-Deritend Ltd. vs Commissioner Of Central Excise on 1 September, 2004"},"content":{"rendered":"<div class=\"docsource_main\">Customs, Excise and Gold Tribunal &#8211; Mumbai<\/div>\n<div class=\"doc_title\">Uni-Deritend Ltd. vs Commissioner Of Central Excise on 1 September, 2004<\/div>\n<div class=\"doc_citations\">Equivalent citations: 2005 (180) ELT 123 Tri Mumbai<\/div>\n<div class=\"doc_bench\">Bench: K Kumar<\/div>\n<\/p>\n<pre><\/pre>\n<p>ORDER<\/p>\n<p>Krishna Kumar, Member (J)<\/p>\n<p>1. The issue relates to denial of Modvat credit of Rs. 70,061\/- wrongly availed by the appellant. It is seen that the credit of Special Excise Duty was allowable on inputs prior to the 28th day of February, 1993 as per Notification 8\/93, dated 1-11-1993, which was permitted to be utilised towards payment of duty on final products cleared subsequent to 28-2-1993, but prior to 31-3-1994, provided such inputs were permitted to be brought into the factory.\n<\/p>\n<p>2. The appellant has unauthorisedly merged the basic duty with the Special Excise Duty and have not maintained separate account for the same. Therefore, the denial of the said credit is fully justified.\n<\/p>\n<p>3. I do not find any reason to interfere with the Order passed by the lower authorities. The appeal is accordingly dismissed.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Customs, Excise and Gold Tribunal &#8211; Mumbai Uni-Deritend Ltd. vs Commissioner Of Central Excise on 1 September, 2004 Equivalent citations: 2005 (180) ELT 123 Tri Mumbai Bench: K Kumar ORDER Krishna Kumar, Member (J) 1. The issue relates to denial of Modvat credit of Rs. 70,061\/- wrongly availed by the appellant. It is seen that [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-104408","post","type-post","status-publish","format-standard","hentry","category-judgements"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Uni-Deritend Ltd. vs Commissioner Of Central Excise on 1 September, 2004 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/uni-deritend-ltd-vs-commissioner-of-central-excise-on-1-september-2004\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Uni-Deritend Ltd. vs Commissioner Of Central Excise on 1 September, 2004 - Free Judgements of Supreme Court &amp; 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