{"id":182207,"date":"2001-09-12T00:00:00","date_gmt":"2001-09-11T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/patel-filters-limited-vs-commissioner-of-central-excise-on-12-september-2001"},"modified":"2018-09-12T09:33:55","modified_gmt":"2018-09-12T04:03:55","slug":"patel-filters-limited-vs-commissioner-of-central-excise-on-12-september-2001","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/patel-filters-limited-vs-commissioner-of-central-excise-on-12-september-2001","title":{"rendered":"Patel Filters Limited vs Commissioner Of Central Excise, &#8230; on 12 September, 2001"},"content":{"rendered":"<div class=\"docsource_main\">Customs, Excise and Gold Tribunal &#8211; Mumbai<\/div>\n<div class=\"doc_title\">Patel Filters Limited vs Commissioner Of Central Excise, &#8230; on 12 September, 2001<\/div>\n<\/p>\n<pre><\/pre>\n<p>JUDGMENT<\/p>\n<p> Jyoti Balasundaram, Member(J)  <\/p>\n<p> 1. For reasons recorded below we dispense with the pre-deposit of duty and penalty and proceed to dispose off the appeal itself with the consent of both sides.\n<\/p>\n<p> 2. The issue relates to denial of modvat credit taken on the strength of endorsed challan-cum-invoice issued by Steel Authority of India Limited (SAIL). The contention of the appellant is that the Board&#8217;s circular dated 10\/04\/1986 has equated the SAIL&#8217;s delivery challan-cum-invoices with gate pass by treating such delivery challan-cum-invoices as a valid duty paying document and therefore the law laid down by the Tribunal in the case of  SBS Organics Ltd. vs. CCE  1990 (45) ELT 701 which holds that where credit is admissible on gate passes endorsed up to any number of times will hod good even in the case of taking credit on SAIL&#8217;s delivery challan-cum-invoice.\n<\/p>\n<p> 3. We find that the authorities below have relied upon the decision of the larger bench of the Tribunal in the case of  Balmer &amp; Lawrie Ltd. vs. CCE  reported in 200 (116) ELT 364 which holds that credit is not admissible on endorsed invoices, to deny credit on endorsed delivery challan-cum-invoices issued by SAIL. We agree with the contention of the appellant that the larger bench decision is in the contest of endorsed invoices and is not applicable to the facts of the present case and that the decision in the case of  SBS Organics Ltd. vs. CCE  which is since been followed in several cases including int he case of  Priyanka Carbon &amp; Chemicals vs. CCE  final order No. 3259-3260\/WZB\/1999 dated 27\/12\/1999, against which a reference application filed by the Revenue has been dismissed by the Hon&#8217;ble Gujarat High Court is relevant.\n<\/p>\n<p> 4. Following the ration of the decision in the case of SBS Organics Ltd. we hod that credit is admissible to the appellants, set aside the impugned order and allow the appeal.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Customs, Excise and Gold Tribunal &#8211; Mumbai Patel Filters Limited vs Commissioner Of Central Excise, &#8230; on 12 September, 2001 JUDGMENT Jyoti Balasundaram, Member(J) 1. For reasons recorded below we dispense with the pre-deposit of duty and penalty and proceed to dispose off the appeal itself with the consent of both sides. 2. The issue [&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-182207","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>Patel Filters Limited vs Commissioner Of Central Excise, ... on 12 September, 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\/patel-filters-limited-vs-commissioner-of-central-excise-on-12-september-2001\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Patel Filters Limited vs Commissioner Of Central Excise, ... on 12 September, 2001 - Free Judgements of Supreme Court &amp; 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