{"id":146937,"date":"2001-08-03T00:00:00","date_gmt":"2001-08-02T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-central-excise-vs-century-enka-ltd-on-3-august-2001"},"modified":"2016-01-04T18:17:55","modified_gmt":"2016-01-04T12:47:55","slug":"commissioner-of-central-excise-vs-century-enka-ltd-on-3-august-2001","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-central-excise-vs-century-enka-ltd-on-3-august-2001","title":{"rendered":"Commissioner Of Central Excise, &#8230; vs Century Enka Ltd. on 3 August, 2001"},"content":{"rendered":"<div class=\"docsource_main\">Customs, Excise and Gold Tribunal &#8211; Mumbai<\/div>\n<div class=\"doc_title\">Commissioner Of Central Excise, &#8230; vs Century Enka Ltd. on 3 August, 2001<\/div>\n<\/p>\n<pre><\/pre>\n<p>ORDER<\/p>\n<p>  Gowri Shankar, Member (T)   <\/p>\n<p>1. The question for considered in this appeal is the eligibility to modvat credit of the duty paid on kraft paper which was converted by a job worker, on the orders of the respondent, into cartons which he returned to the respondent for packing yarn that if manufactured. In the order impugned in this appeal the Commissioner (Appeals), overruling the decision of the Additional Collector, held that credit could not be denied on these goods.\n<\/p>\n<p> 2. The ratio of the Madras High Court in  Ponds (India) Ltd. vs. CCE   1993 (63) ELT 3, modvat credit cannot be denied on these goods, will apply to the facts before us. The fact that the paper was converted into cartons in the job worker premises on which the appeal places emphasis, in irrelevant. That was the situation in the case before the Madras High Court too. We therefore find no reason to interfere.\n<\/p>\n<p> 3. Appeal dismissed.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Customs, Excise and Gold Tribunal &#8211; Mumbai Commissioner Of Central Excise, &#8230; vs Century Enka Ltd. on 3 August, 2001 ORDER Gowri Shankar, Member (T) 1. The question for considered in this appeal is the eligibility to modvat credit of the duty paid on kraft paper which was converted by a job worker, on the [&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-146937","post","type-post","status-publish","format-standard","hentry","category-judgements"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Commissioner Of Central Excise, ... vs Century Enka Ltd. on 3 August, 2001 - 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\/commissioner-of-central-excise-vs-century-enka-ltd-on-3-august-2001\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Commissioner Of Central Excise, ... vs Century Enka Ltd. on 3 August, 2001 - Free Judgements of Supreme Court &amp; 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