COMNR. OF CENTRAL EXCISE, HYDERABAD vs ASSOCIATED CEMENT COMPANIES LTD., A.P. — C.A. No. 2355/2000

Case Summary: C.A. No. 2355/2000 Outcome: The Supreme Court dismissed the Commissioner of Central Excise's appeal on 28 November 2002. The Court upheld the Customs, Excise and Gold (Control) Appellate Tribunal's decision that Associated Cement Companies Ltd. was entitled to MODVAT credit for high-speed diesel oil used as fuel for electricity generation (used to run the cement plant) for the period prior to 1 March 1997 and up to 1 March 1998. The Court found that unamended Rule 57-B clearly permitted such credit until the rule was amended on 2 March 1998. No costs awarded. This case analysis is maintained by casestatus.in based on publicly available court records.