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2013 (4) TMI 4 - HC - Central ExciseCenvat / Modvat Credit - Judicial discipline - order consequent to the directions of the High Court - The question as to whether the Central Cables Pvt. Ltd., had transferred the raw materials to the job workers, if transferred the goods for manufacture of intermediate product, then how the job worker could take credit of duty paid by Central Cables Pvt. Ltd. On raw materials purchased from MMTC under actual user conditions. - Held that:- As we find that CESTAT has not correctly applied the mind to present facts, we quash and set aside the judgment and order dated 23-2-2011 in Appeal Nos. E/2850 to 2853 of 1990 and restore those appeals back to file of CESTAT for fresh consideration in accordance with law. The substantial question of law is thus answered in favour of the appellant and Respondent No. 5-Tribunal is directed to take fresh decision on all questions as formulated in para 6 of judgment dated 13-10-2010 by this Court in Central Excise Reference No. 4 of 2003. CESTAT to attempt to decide the appeals as early as possible.
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