(M.R. Shah and Krishna Murari, JJ.)
Civil Appeal No. 3005 of 2011, decided on September 8, 2022
Commissioner of Central Excise I Chandigarh ____________ Appellant;
v.
Ambuja Cement Ltd. _______________________________ Respondent.
C.A. No. 3007/2011
C.A. No. 3006/2011
C.A. No. 9295/2012
C.A. No. 6504/2022
(@ SLP(C) No. 28817/2011)
C.A. No. 6505/2022
(@ SLP(C) No. 28811/2011)
Civil Appeal No. 3005 of 2011; C.A. No. 3007/2011; C.A. No. 3006/2011; C.A. No. 9295/2012; C.A. No. 6504/2022 (@ SLP(C) No. 28817/2011); and C.A. No. 6505/2022 (@ SLP(C) No. 28811/2011)
The Order of the court was delivered by
Order
1. Leave granted in Special Leave Petition (C) Nos. 28817/2011 and 28811/2011.
2. We have heard Mr. N. Venkataraman, learned ASG, appearing on behalf of the Revenue and Mr. V. Sridharan, learned Senior Advocate, appearing for the respondents.
3. The short question which is posed for consideration of this Court is whether, in the facts and circumstances of the case, the High Court/Tribunal were justified in allowing Modvat credit on parts, components and accessories of Diesel Generating Power Plant [DGPP] sets to assessee?
4. On appreciation of evidence and considering the material on record, the High Court has specifically observed and found that DGPP sets on which Modvat credit is allowed is part and parcel of the factory of the respondent which is ultimately used in the manufacture of end product – cement. Therefore, Sl. No. 5 of the Table appended to Rule 57Q shall be attracted and therefore the assessee shall be entitled to the Modvat credit on such DGPP sets being parts/components of the cement plant/final manufacture product.
5. In that view of the matter, no interference of this is called for.
6. All the Appeals stand dismissed.
Civil Appeal No(s). 3005/2011
Commissioner of Central Excise I Chandigarh _________ Appellant
v.
M/s. Ambuja Cement Ltd ________________________ Respondent
WITH
C.A. No. 3007/2011 (IX)
C.A. No. 3006/2011 (IX)
C.A. No. 9295/2012 (XIV-A)
SLP(C) No. 28817/2011 (IV-B)
APPLICATION FOR CONDONATION OF DELAY IN FILING ON IA 1/2011
SLP(C) No. 28811/2011 (IV-B)
(APPLICATION FOR ON IA 2/2011)
Date : 08-09-2022 These matters were called on for hearing today.
(Before M.R. Shah and Krishna Murari, JJ.)
UPON hearing the counsel the Court made the following
ORDER
7. Leave granted in Special Leave Petition (C) Nos. 28817/2011 and 28811/2011.
8. All the Appeals stand dismissed in terms of the signed order.
9. Pending applications stand disposed of.
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