{"id":256236,"date":"1994-03-07T00:00:00","date_gmt":"1994-03-06T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/ghateprabha-paper-and-paper-board-vs-collector-of-central-excise-on-7-march-1994"},"modified":"2017-02-28T16:49:57","modified_gmt":"2017-02-28T11:19:57","slug":"ghateprabha-paper-and-paper-board-vs-collector-of-central-excise-on-7-march-1994","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/ghateprabha-paper-and-paper-board-vs-collector-of-central-excise-on-7-march-1994","title":{"rendered":"Ghateprabha Paper And Paper Board &#8230; vs Collector Of Central Excise on 7 March, 1994"},"content":{"rendered":"<div class=\"docsource_main\">Customs, Excise and Gold Tribunal &#8211; Tamil Nadu<\/div>\n<div class=\"doc_title\">Ghateprabha Paper And Paper Board &#8230; vs Collector Of Central Excise on 7 March, 1994<\/div>\n<div class=\"doc_citations\">Equivalent citations: 1994 (53) ECR 91 Tri Chennai<\/div>\n<div class=\"doc_bench\">Bench: S Kalyanam, V Gulati<\/div>\n<p id=\"p_1\">ORDER<\/p>\n<p>S. Kalyanam, Member<\/p>\n<p id=\"p_1\">1. Shri P.C. Anand, Chartered Accountant appearing for the appellants submitted that the issue in the appeal is with reference to the appellants&#8217; eligibility to take MODVAT Credit on Industrial Cloth, wire mesh and endless felt used in the manufacture of paper and paper boards. The appellants&#8217; case has been rejected by the Assistant Collector, Belgaum by his order dated 12.12.1990 which was confirmed in appeal under the impugned order of the Collector (Appeals), Bangalore, dated 13.12.1990. It was submitted that even though in respect of the similar inputs this Bench in the case of Andhra Pradesh Paper Mills decision dated 21.7.1992 in Ref\/ORDER No. 16\/1992 &#8211; has held against the assessee there is a ruling of the East Regional Bench in the case of <a href=\"\/doc\/1730575\/\" id=\"a_1\">Orient Paper Mills v. Collector of Central Excise<\/a> . The West Regional Bench not agreeing with the views of the East Regional Bench and agreeing with the ruling of this Bench has referred the matter to Larger Bench in the case of <a href=\"\/doc\/1730575\/\" id=\"a_1\">B.K. Paper Mills v. Collector of Central Excise<\/a> . It was therefore submitted that the issue calls for consideration by Larger Bench in the above circumstances.\n<\/p>\n<p id=\"p_2\">2. Heard Shri R. Subramanian, the learned D.R.\n<\/p>\n<p id=\"p_3\">3. In the above circumstances, taking note of the conflicting views on the issue and the West Regional Bench agreeing with the ruling of this Bench and also taking into consideration referring the identical issue by the West Regional Bench to Larger Bench we are inclined to think that the issue should be resolved by a decision of the Larger Bench. The papers are therefore directed to be sent to CEGAT, New Delhi for being placed before the Hon&#8217;ble President for resolving the issue by constituting a Larger Bench in accordance with law.\n<\/p>\n<p id=\"p_4\">(Pronounced in the open Court).<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Customs, Excise and Gold Tribunal &#8211; Tamil Nadu Ghateprabha Paper And Paper Board &#8230; vs Collector Of Central Excise on 7 March, 1994 Equivalent citations: 1994 (53) ECR 91 Tri Chennai Bench: S Kalyanam, V Gulati ORDER S. Kalyanam, Member 1. Shri P.C. Anand, Chartered Accountant appearing for the appellants submitted that the issue in [&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-256236","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>Ghateprabha Paper And Paper Board ... vs Collector Of Central Excise on 7 March, 1994 - 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\/ghateprabha-paper-and-paper-board-vs-collector-of-central-excise-on-7-march-1994\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Ghateprabha Paper And Paper Board ... vs Collector Of Central Excise on 7 March, 1994 - Free Judgements of Supreme Court &amp; 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