{"id":171510,"date":"2001-06-21T00:00:00","date_gmt":"2001-06-20T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/ms-ajanta-composite-pvt-ltd-vs-cce-jsr-on-21-june-2001"},"modified":"2018-09-11T02:45:01","modified_gmt":"2018-09-10T21:15:01","slug":"ms-ajanta-composite-pvt-ltd-vs-cce-jsr-on-21-june-2001","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/ms-ajanta-composite-pvt-ltd-vs-cce-jsr-on-21-june-2001","title":{"rendered":"M\/S. Ajanta Composite Pvt. Ltd. vs Cce, Jsr. on 21 June, 2001"},"content":{"rendered":"<div class=\"docsource_main\">Customs, Excise and Gold Tribunal &#8211; Calcutta<\/div>\n<div class=\"doc_title\">M\/S. Ajanta Composite Pvt. Ltd. vs Cce, Jsr. on 21 June, 2001<\/div>\n<div class=\"doc_citations\">Equivalent citations: 2001 (78) ECC 444, 2001 (138) ELT 1031 Tri Kolkata<\/div>\n<\/p>\n<pre><\/pre>\n<p>ORDER<\/p>\n<p> Smt. Archana Wadhwa  <\/p>\n<p> 1. On matter being called, nobody appeared on behalf of the appellant inspite of today&#8217;s notice of hearing. Accordingly I have heard Shri A.K. Chattopadhyay, ld. JDR for the Revenue.\n<\/p>\n<p> 2. I take up the stay petition and the appeal together inasmuch as the issue is covered in favour of the appellant by the earlier decision of he Tribunal in their own case. Modvat credit of Rs. 65,124\/- has been disallowed to the appellants on the ground that the inputs have not been specifically mentioned but only a broad heading like flat rolled steel product was mentioned. I find that in the appellants&#8217; own case the Tribunal vide its order S-160\/A-162 dt. 18.2.2000 has held that the description flat rolled products of steel is sufficient to cover HR coils\/sheets and CR coils\/sheets. As such applying the ratio fo the earlier decision to the facts of the present case, which are identical I set aside the impugned order and allow the appeal with consequential relief to the appellants. Stay petition also gets disposed of.\n<\/p>\n<p>Dictated in the court.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Customs, Excise and Gold Tribunal &#8211; Calcutta M\/S. Ajanta Composite Pvt. Ltd. vs Cce, Jsr. on 21 June, 2001 Equivalent citations: 2001 (78) ECC 444, 2001 (138) ELT 1031 Tri Kolkata ORDER Smt. Archana Wadhwa 1. On matter being called, nobody appeared on behalf of the appellant inspite of today&#8217;s notice of hearing. Accordingly I [&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-171510","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>M\/S. Ajanta Composite Pvt. 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