M/S BIRLA CORPORATION LTD. SATNA vs COMMISSIONER OF CENTRAL EXCISE RAIPUR — C.A. No. 1556/2007

Summary: Birla Corporation Ltd. v. Commissioner of Central Excise, Raipur (C.A. No. 1556/2007) The Supreme Court allowed Birla Corporation's appeal on March 23, 2007, holding that the company was entitled to Modvat/Cenvat credit on capital goods (ropeway spares used to convey limestone from mines to cement factory). The Tribunal had erroneously dismissed the appeal based on a prior Supreme Court judgment in Manikgarh Cement that appeared to favor revenue; however, the Court clarified that judgment had inadvertently stated "appeal allowed" instead of "appeal dismissed," and the correct precedent supported the assessee. No costs awarded. This case analysis is maintained by casestatus.in based on publicly available court records.