COMMNR. OF CENTRAL EXCISE, MEERUT vs M/S. ESTER INDUSTRIES LTD. — C.A. No. 14/2001

Case under Section I-B. Status: Disposed.

Disposed

CNR: SCIN010194282000

Filing Date

17-Nov-2000

Registration No

C.A. No. 14/2001

Diary Number

19428/2000

Order Date

03-Jan-2001

Document Type

ROP - of Main Case

Disposal Type

Dismissed

Last updated 12-Jun-2026

Acts & Sections

Section I-B

Petitioner(s)

  1. 1.COMMNR. OF CENTRAL EXCISE, MEERUT

    Adv. B. KRISHNA PRASAD

Respondent(s)

  1. 1.M/S. ESTER INDUSTRIES LTD.

    Adv. ASHOK KUMAR SINGH

Case History

  1. Case disposedDisposed

  2. 03-Jan-2001

    ROP - of Main CaseView PDF

  3. 17-Nov-2000

    Case filed

    Registration No. C.A. No. 14/2001

View Full Judgment
casestatus.in Summary

Summary On 3 January 2001, the Supreme Court heard the Commissioner of Central Excise's appeal against Ester Industries Limited regarding MODVAT credit eligibility for High Speed Diesel Oil. The Court found the Customs, Excise & Gold (Control) Appellate Tribunal erred in declining to make a reference and allowed the appeal, directing the Tribunal to refer two questions to the High Court: (a) whether HSD qualifies as input under Section 'AAA' and Rule 57A of Central Excise Rules, 1944; and (b) whether MODVAT credit can be allowed on HSD (Heading 27.10) when specifically excluded from MODVAT provisions. This case analysis is maintained by casestatus.in based on publicly available court records.

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