THE KISAN COOPERATIVE SUGAR FACTORY LTD THROUGH GENERAL MANAGER vs COMMISSIONER CENRAL EXCISE — C.A. No. 4704/2007

Case under Section I-B. Status: Disposed.

Disposed

CNR: SCIN010151402007

Filing Date

18-May-2007

Registration No

C.A. No. 4704/2007

Diary Number

15140/2007

Order Date

07-Dec-2023

Document Type

ROP - of Main Case

Disposal Type

Appeals Allowed

Last updated 29-Jun-2026

Acts & Sections

Section I-B

Petitioner(s)

  1. 1.THE KISAN COOPERATIVE SUGAR FACTORY LTD THROUGH GENERAL MANAGER

    Adv. PRAKASH KUMAR SINGH

Respondent(s)

  1. 1.COMMISSIONER CENRAL EXCISE

    Adv. B. V. BALARAM DAS (Dead / Retired / Elevated) MUKESH KUMAR MARORIA[R-1]

Case History

  1. Case disposedDisposed

  2. 07-Dec-2023

    ROP - of Main CaseView PDF

  3. 07-Dec-2023

    Fixed Date by Court

    Hon'ble Mrs. Justice B.V. Nagarathna and Hon'ble Mr. Justice Ujjal Bhuyan

  4. 06-Dec-2023

    After Week/Month/Vacation

    Hon'ble Mrs. Justice B.V. Nagarathna and Hon'ble Mr. Justice Ujjal Bhuyan

  5. 06-Dec-2023

    After Week/Month/Vacation

    Hon'ble Mrs. Justice B.V. Nagarathna and Hon'ble Mr. Justice Ujjal Bhuyan

  6. 13-Sep-2023

    Next Week / Week Commencing / C.O.Week

    Hon'ble Mr. Justice Aravind Kumar and Hon'ble Mr. Justice K.V. Viswanathan

  7. 13-Sep-2023

    Next Week / Week Commencing / C.O.Week

    Hon'ble Mr. Justice S. Ravindra Bhat and Hon'ble Mr. Justice Aravind Kumar

  8. 31-Aug-2023

    Next Week / Week Commencing / C.O.Week

    Hon'ble Mr. Justice S. Ravindra Bhat and Hon'ble Mr. Justice Aravind Kumar

  9. 24-Aug-2023

    Fixed Date by Court

    Hon'ble Mr. Justice S. Ravindra Bhat and Hon'ble Mr. Justice Aravind Kumar

  10. 10-Feb-2021

    Next Week / Week Commencing / C.O.Week

    Hon'ble Mr. Justice A.M. Khanwilkar, Hon'ble Ms. Justice Indu Malhotra and Hon'ble Mr. Justice Ajay Rastogi

  11. 09-Feb-2021

    Next Week / Week Commencing / C.O.Week

    Hon'ble Mr. Justice A.M. Khanwilkar, Hon'ble Ms. Justice Indu Malhotra and Hon'ble Mr. Justice Ajay Rastogi

  12. 04-Feb-2021

    Fixed Date by Court

    Hon'ble Mr. Justice A.M. Khanwilkar and Hon'ble Mr. Justice B.R. Gavai

  13. 07-Feb-2019

    Next Week / Week Commencing / C.O.Week

    Hon'ble Mr. Justice A.K. Sikri, Hon'ble Mr. Justice S. Abdul Nazeer and Hon'ble Mr. Justice M.R. Shah

  14. 06-Feb-2019

    Next Week / Week Commencing / C.O.Week

    Hon'ble Mr. Justice A.K. Sikri, Hon'ble Mr. Justice S. Abdul Nazeer and Hon'ble Mr. Justice M.R. Shah

  15. 05-Feb-2019

    Next Week / Week Commencing / C.O.Week

    Hon'ble Mr. Justice A.K. Sikri, Hon'ble Mr. Justice S. Abdul Nazeer and Hon'ble Mr. Justice M.R. Shah

  16. 31-Jan-2019

    Next Week / Week Commencing / C.O.Week

    Hon'ble Mr. Justice A.K. Sikri, Hon'ble Mr. Justice S. Abdul Nazeer and Hon'ble Mr. Justice M.R. Shah

  17. 30-Jan-2019

    Next Week / Week Commencing / C.O.Week

    Hon'ble Mr. Justice A.K. Sikri, Hon'ble Mr. Justice S. Abdul Nazeer and Hon'ble Mr. Justice M.R. Shah

  18. 29-Jan-2019

    Next Week / Week Commencing / C.O.Week

    Hon'ble Mr. Justice A.K. Sikri, Hon'ble Mr. Justice S. Abdul Nazeer and Hon'ble Mr. Justice M.R. Shah

  19. 24-Jan-2019

    First hearing

    Initial hearing scheduled

  20. 29-Oct-2007

    ROP - of Main CaseView PDF

  21. 18-May-2007

    Case filed

    Registration No. C.A. No. 4704/2007

View Full Judgment
casestatus.in Summary

Summary: C.A. No. 004704 / 2007 - THE KISAN COOPERATIVE SUGAR FACTORY LTD vs. COMMISSIONER CENTRAL EXCISE Case Overview This batch of 37 consolidated appeals addresses whether products like welding electrodes, paint, varnish, MS plates, and jointing sheets used for repair, maintenance, fabrication, and upkeep of capital goods qualify as "eligible inputs" for Modvat/Cenvat credit. Outcome Appeals ALLOWED. The Supreme Court held that credit on welding electrodes and similar items used for maintenance, repair, upkeep, or fabrication of plant and machinery is admissible to assessees. Key Finding The expression "used in or in relation to manufacture" must be given an expansive, not narrow interpretation. It covers all items used in the manufacturing process whether directly or indirectly, and whether contained in the final product or not. Items used for maintenance of plant and machinery are items used in manufacture of finished goods. Legal Principles Established - Maintenance items essential for capital goods functionality qualify as inputs - No one-to-one correlation required between inputs and outputs - Indirect use does not disqualify items from input credit eligibility - Historical legislative evolution (from Modvat 1986 through Cenvat 2004) consistently included maintenance items Next Steps - Matter remitted regarding post-07.07.2009 period (after Explanation-2 insertion) to adjudicating authority - Other connected cases detagged and ordered to be listed together - C.A. No.6116-6124/2012 adjourned to February 2024 This case analysis is maintained by casestatus.in based on publicly available court records.

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