{"id":197979,"date":"2001-04-12T00:00:00","date_gmt":"2001-04-11T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/cce-channai-vs-ms-spic-ltd-on-12-april-2001"},"modified":"2016-11-10T17:31:00","modified_gmt":"2016-11-10T12:01:00","slug":"cce-channai-vs-ms-spic-ltd-on-12-april-2001","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/cce-channai-vs-ms-spic-ltd-on-12-april-2001","title":{"rendered":"Cce, Channai vs M\/S. Spic Ltd. on 12 April, 2001"},"content":{"rendered":"<div class=\"docsource_main\">Customs, Excise and Gold Tribunal &#8211; Tamil Nadu<\/div>\n<div class=\"doc_title\">Cce, Channai vs M\/S. Spic Ltd. on 12 April, 2001<\/div>\n<\/p>\n<pre><\/pre>\n<p>ORDER<\/p>\n<p> Shri S. L. Peeran (Oral)  <\/p>\n<p> 1. This is a Revenue appeal challenging the Order-in-Appeal No.220\/98 (M-I) dated 28.12.98 by which he has held that Chlorine cylinder valves are required to be treated as capital goods and credit to be granted. He has applied the Larger Bench judgment of the Tribunal rendered in the case of Union Carbide Vs. CCE [1996 (86) ELT 613] and also has followed his own earlier Order-in-Appeal No.277\/97 dated 17.10.97.\n<\/p>\n<p>2. Ld. DR Shri S. Kannan reiterates the grounds taken up by the Revenue in the appeal. He contends that parts of cylinder used for packing and keeping the liquid chlorine filled in the cylinder intact cannot be considered as part of the final products. They are only packing material and hence the Modvat credit was rightly denied by the original authority. Therefore, he seeks for reversal of the order.\n<\/p>\n<p>3. On the other hand, representative of the respondent submits that the issue is no longer res integra. He submits that the very issue pertaining to Modvat credit on chlorine valves was considered in the Revenue appeal in the case of CCE Vs. SPIC Ltd. and this bench by Final order No.2664\/99 dated 24.9.99 upheld the Commissioner (Appeals) order by rejecting the Revenue appeal. He produces a copy of the final order No.2644\/99 dated 24.9.99 dismissing the Revenue appeal challenging the grant of Modvat credit on chlorine valves and other items. He also relied on the judgment of Lupin Laboratories Vs. CCE as reported in 1998 (100) ELT 52(Trib) on the same issue. He submits that the issue is totally covered and seeks for dismissal of the Revenue appeal.\n<\/p>\n<p> 4. On a careful consideration of the submission made by both the sides, we notice that the Commissioner (Appeals) has rightly followed the Larger Bench judgment of Union Carbide case. Further, another Larger Bench decision in the case of Jawahar Mills Ltd. [1999 (108) ELT 47 reconsidered the issue of grant of Modvat credit on capital goods and upheld the assessee&#8217;s contentions. This has been further clarified by another Larger Bench in the case of CCE Vs. Surya Roshini [2001 (128) ELT 293]. The Single Member bench of this zone by its final order No.2644\/99 dated 24.9.99 upheld the Commissioner (Appeals)&#8217;s findings granting Modvat credit on cylinder valves and rejected Revenue&#8217;s appeal. There is no further ground for consideration or reviweing the situation as the issue is covered by Larger Bench judgments. Respectfully following the citations, this Revenue appeal is rejected.\n<\/p>\n<p> (Pronounced &amp; dictated in open Court) <\/p>\n","protected":false},"excerpt":{"rendered":"<p>Customs, Excise and Gold Tribunal &#8211; Tamil Nadu Cce, Channai vs M\/S. Spic Ltd. on 12 April, 2001 ORDER Shri S. L. Peeran (Oral) 1. This is a Revenue appeal challenging the Order-in-Appeal No.220\/98 (M-I) dated 28.12.98 by which he has held that Chlorine cylinder valves are required to be treated as capital goods and [&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-197979","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>Cce, Channai vs M\/S. 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