{"id":50732,"date":"2001-03-19T00:00:00","date_gmt":"2001-03-18T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/ms-binani-cement-ltd-vs-cce-jaipur-on-19-march-2001"},"modified":"2015-02-26T08:18:25","modified_gmt":"2015-02-26T02:48:25","slug":"ms-binani-cement-ltd-vs-cce-jaipur-on-19-march-2001","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/ms-binani-cement-ltd-vs-cce-jaipur-on-19-march-2001","title":{"rendered":"M\/S. Binani Cement Ltd. vs Cce, Jaipur on 19 March, 2001"},"content":{"rendered":"<div class=\"docsource_main\">Customs, Excise and Gold Tribunal &#8211; Delhi<\/div>\n<div class=\"doc_title\">M\/S. Binani Cement Ltd. vs Cce, Jaipur on 19 March, 2001<\/div>\n<\/p>\n<pre><\/pre>\n<p>ORDER<\/p>\n<p>Shri K.K. Bhatia, Member(T)<\/p>\n<p>1. The appellants are the manufacturers of Cement and Clinker falling under Chapter 25. They availed modvat credit totally amounting to Rs. 8,11,974\/- on the explosives used by them in the process of manufacture of these items under rule 57A of the Central Excise Rules, 1944. The aforestated amount of modvat credit has been denied to the appellants by the Assistant Commissioner of Central Excise, Jodhpur Division and upheld by Commissioner (Appeals), Jaipur.\n<\/p>\n<p>2. The matter is listed today for hearing the stay petitions filed by the appellants. Shri Alok Mathur, Deputy Manager (Finance) of the appellant company submits that the total amount of modvat credit of Rs. 8,11,974\/- has already been reversed by them on 31.1.2001 has their RG 23 A part-II account. Shri Swatantra Kumar, JDR for the Revenue confirms the same.\n<\/p>\n<p>3. In view that the appellants have reversed the entire amount of modvat credit in respect of which the duty is confirmed on the, the present stay petitions are infructuous and the same are accordingly dismissed.\n<\/p>\n<p>4. The matter is listed for regular hearing on 14.5.2001 alongwith Appeal No. E\/3589\/2000\/NB(SM) in respect of the same appellants.\n<\/p>\n<p>5. Announced and dictated in the court.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Customs, Excise and Gold Tribunal &#8211; Delhi M\/S. Binani Cement Ltd. vs Cce, Jaipur on 19 March, 2001 ORDER Shri K.K. Bhatia, Member(T) 1. The appellants are the manufacturers of Cement and Clinker falling under Chapter 25. They availed modvat credit totally amounting to Rs. 8,11,974\/- on the explosives used by them in the process [&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-50732","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 v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>M\/S. 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