TMI Blog2005 (7) TMI 104X X X X Extracts X X X X X X X X Extracts X X X X ..... .2 kms. away to the factory, is entitled to Modvat credit - Following decision of CCE, Chennai v. Pepsico India Holdings Ltd. [2000 (10) TMI 122 - CEGAT, CHENNAI] - assessee is held to be entitled to MODVAT Credit - Decided in favour of assessee. - 5118 of 2003 - - - Dated:- 26-7-2005 - B.P. Singh and S.H. Kapadia, JJ. [Judgment per : B.P. Singh, J.]. - The short question involved in thi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... CCE, Jaipur-II [2001 (130) E.L.T. 996]. In that case the Tribunal held, following the principles laid down in the case of CCE, Chennai v. Pepsico India Holdings Ltd. [2001 (130) E.L.T. 193], that the assessee was entitled to the Modvat credit. The Commissioner of Central Excise came up in appeal before this Court in Civil Appeal No. 1129/2003 impugning the aforesaid decision of the CEGAT. However ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rned Counsel appearing on behalf of the appellant submitted before us that there are several decisions of the Tribunal which have followed the principles laid down in J.K. Udaipur Udyog Ltd. and Pepsico India Holdings Ltd. (supra) and the law is now well settled. 5.In the instant case the same question arises for consideration and the facts are almost identical. We cannot permit the Revenue to t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... allowed in the same terms. 9.No costs. Civil Appeal No. 4526/2005 [Arising out of SLP(C) No. 737/2004] : 10.Special leave granted. 11.Heard Counsel for the parties. 12.Respondents waive notice. 13.This appeal is squarely covered by our judgment and order pronounced today in M/s. Birla Corporation Ltd. v. Commissioner of Central Excise [C.A. No. 5118/2003]. Following the judgment impug ..... X X X X Extracts X X X X X X X X Extracts X X X X
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