COMMNR. OF CENTRAL EXCISE, PUNE vs M/S. COCA-COLA INDIA PVT. LTD. — C.A. No. 6525 - 6526/2001

Case under Section III. Status: Disposed.

Disposed

CNR: SCIN010010762001

Filing Date

12-Jan-2001

Registration No

C.A. No. 6525 - 6526/2001

Diary Number

1076/2001

Order Date

25-Apr-2007

Document Type

ROP - of Main Case

Disposal Type

Dismissed

Last updated 13-Jun-2026

Acts & Sections

Section III

Petitioner(s)

  1. 1.COMMNR. OF CENTRAL EXCISE, PUNE

    Adv. B. KRISHNA PRASAD

Respondent(s)

  1. 1.M/S. COCA-COLA INDIA PVT. LTD.

    Adv. RAJAN NARAIN

Case History

  1. Case disposedDisposed

  2. 25-Apr-2007

    ROP - of Main CaseView PDF

  3. 12-Jan-2001

    Case filed

    Registration No. C.A. No. 6525 - 6526/2001

View Full Judgment
casestatus.in Summary

Case Summary: Commissioner of Central Excise, Pune v. M/s. Coca-Cola India Pvt. Ltd. On 25 April 2007, the Supreme Court dismissed both civil appeals (CA Nos. 6525-6526/2001) filed by the Central Excise Commissioner against the Tribunal's order classifying Coca-Cola's non-alcoholic beverage bases/concentrates under Chapter Heading 33.02, sub-heading 10. The Court accepted Coca-Cola's submission that the excise duty paid and Modvat credit availed were identical, making the matter revenue-neutral, and therefore dismissed the appeals while leaving the legal question open and imposing no costs. Liberty was granted to the Revenue to seek reconsideration if the assessee's submissions proved incorrect upon verification. This case analysis is maintained by casestatus.in based on publicly available court records.

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