Custom, Excise & Service Tax Tribunal
M/S. Ultratech Cement Ltd vs The Commissioner Of on 2 December, 2016
CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL
REGIONAL BENCH AT HYDERABAD
Bench SMB
Court I
Appeal No. E/21769/2014
(Arising out of Order-in-Appeal No. 03/2014(T) CE dt. 28.02.2014 passed by CCE, C & ST (Appeals), Guntur)
For approval and signature:
Honble Ms. Sulekha Beevi, C.S., Member(Judicial)
1.
Whether Press Reporters may be allowed to see the Order for publication as per Rule 27 of the CESTAT (Procedure) Rules, 1982?
2.
Whether it should be released under Rule 27 of the CESTAT (Procedure) Rules, 1982 for publication in any authoritative report or not?
3.
Whether their Lordship wish to see the fair copy of the Order?
4.
Whether Order is to be circulated to the Departmental authorities?
M/s. Ultratech Cement Ltd.,
..Appellant(s)
Vs.
The Commissioner of
CCE & ST, Guntur
..Respondent(s)
Appearance Shri. Sumanth, Advocate for the Appellant. Shri. Guna Ranjan, Superintendent (AR) for the Respondent.
Coram:
Honble Ms. Sulekha Beevi, C.S., Member (Judicial) Date of hearing: 02/12/2016 Date of decision: 02/12/2016 FINAL ORDER No._______________________ [Order per: Sulekha Beevi, C.S.] The issue arising for consideration in the appeal is whether the credit is admissible on Welding Electrodes used for the purpose of repair and maintenance of the plant/machinery under the category of inputs. The issue stands covered by the judgment laid by Tribunal in the case of M/s. India Cements Ltd., Vs. CC, CE & ST, Hyderabad-I&II, reported in [2016-TIOL-2423-CESTAT-HYD] and also in the case of CC, CE & ST Vs. M/s. Andhra Sugars Ltd., reported in [2016-TIOL-2047-CESTAT-HYD]. The Tribunal in the said case had relied upon the judgment of the Honble Supreme Court in the case of Ramala Sahkari Chini Mills Ltd. In view thereof, I hold that the credit is admissible. The impugned order is set aside. The appeal is allowed with consequential reliefs, if any.
(Pronounced & dictated in open court) SULEKHA BEEVI C.S. MEMBER (JUDICIAL) Lakshmi.2