M/S EASTERN ELECTRO CHEMICAL INDUSTRIES vs THE COMMR.OF CENTRAL EXCISE, INDORE — C.A. No. 5068/1999

Case under Section I-B. Status: Disposed.

Disposed

CNR: SCIN010134091999

Filing Date

27-Aug-1999

Registration No

C.A. No. 5068/1999

Diary Number

13409/1999

Order Date

15-Feb-2005

Document Type

ROP - of Main Case

Disposal Type

Dismissed

Last updated 06-Jun-2026

Acts & Sections

Section I-B

Petitioner(s)

  1. 1.M/S EASTERN ELECTRO CHEMICAL INDUSTRIES

    Adv. UMESH KUMAR KHAITAN

Respondent(s)

  1. 1.THE COMMR.OF CENTRAL EXCISE, INDORE

    Adv. B. KRISHNA PRASAD

Case History

  1. Case disposedDisposed

  2. 15-Feb-2005

    ROP - of Main CaseView PDF

  3. 27-Aug-1999

    Case filed

    Registration No. C.A. No. 5068/1999

View Full Judgment
casestatus.in Summary

Summary Eastern Electro Chemical Industries' appeal was allowed on February 15, 2005. The Supreme Court reversed the Central Excise and Gold (Control) Appellate Tribunal's decision, holding that MS Casings used in calcium carbide manufacture qualify as "inputs" entitled to Modvat exemption under Notification No. 217/86-CE. The Court found the casings fall within the fourth category of inputs—those consumed/burnt up in chemical reactions—and thus are not excluded equipment. No costs awarded. This case analysis is maintained by casestatus.in based on publicly available court records.

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