{"id":221526,"date":"2000-10-04T00:00:00","date_gmt":"2000-10-03T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/raj-wire-industries-ltd-vs-cce-on-4-october-2000"},"modified":"2016-09-08T17:44:54","modified_gmt":"2016-09-08T12:14:54","slug":"raj-wire-industries-ltd-vs-cce-on-4-october-2000","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/raj-wire-industries-ltd-vs-cce-on-4-october-2000","title":{"rendered":"Raj Wire Industries Ltd. vs Cce on 4 October, 2000"},"content":{"rendered":"<div class=\"docsource_main\">Customs, Excise and Gold Tribunal &#8211; Delhi<\/div>\n<div class=\"doc_title\">Raj Wire Industries Ltd. vs Cce on 4 October, 2000<\/div>\n<div class=\"doc_citations\">Equivalent citations: 2001 (94) ECR 507 Tri Delhi<\/div>\n<div class=\"doc_bench\">Bench: S Kang<\/div>\n<\/p>\n<pre><\/pre>\n<p>ORDER<\/p>\n<p>S.S. Kang, Member (J)<\/p>\n<p>1. The appellants filed this appeal against the order-in-appeal dated 27.8.1999.\n<\/p>\n<p>2. In this case the benefit of modvat credit was denied to the appellants on the rejected goods received by them from buyers on payment of duty.\n<\/p>\n<p>3. Heard both sides.\n<\/p>\n<p>4. In this case show cause notice was issued to the appellants denying the benefit of modvat credit on tin copper wire, which was cleared bv them on payment of duty and their buyers, thereafter, again on payment of duty, returned the wire as defective to the appellants. In the show cause notice, the allegation against the appellants is that they cannot take credit on the tin copper wire as the tin copper wire was the final product. The issue in respect of taking the modvat credit is decided by the Larger Bench of the Tribunal in the case of CCE v. Tin Mfg. Co. reported in 2000 (39) RLT 197. In this case the Tribunal held that returned defective goods to be treated as eligible inputs as the same were subjected to the process of manufacture. The another larger bench of the Tribunal in the case of CCE v. Bhushan Steel &amp; Strips Ltd. reported in 2000 (39) RLT 200 had also taken the same view.\n<\/p>\n<p>5. In view of the above decisions of the Tribunal, the impugned order is set aside and the appeal is allowed with consequential relief, if any, in accordance with law. (Dictated in Court).<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Customs, Excise and Gold Tribunal &#8211; Delhi Raj Wire Industries Ltd. vs Cce on 4 October, 2000 Equivalent citations: 2001 (94) ECR 507 Tri Delhi Bench: S Kang ORDER S.S. Kang, Member (J) 1. The appellants filed this appeal against the order-in-appeal dated 27.8.1999. 2. In this case the benefit of modvat credit was denied [&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":[41,33],"tags":[],"class_list":["post-221526","post","type-post","status-publish","format-standard","hentry","category-customs-excise-and-gold-tribunal-delhi","category-tribunal"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Raj Wire Industries Ltd. vs Cce on 4 October, 2000 - 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\/raj-wire-industries-ltd-vs-cce-on-4-october-2000\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Raj Wire Industries Ltd. vs Cce on 4 October, 2000 - Free Judgements of Supreme Court &amp; 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