Custom, Excise & Service Tax Tribunal
M/S Jagdamba Power And Alloys Ltd vs Cce, Raipur on 8 November, 2016
IN THE CUSTOMS, EXCISE & SERVICE TAX
APPELLATE TRIBUNAL
West Block No. 2, R.K. Puram, New Delhi 110 066.
Date of Hearing/Decision: 8.11.2016
Appeal No. E/2516/2011-EX(DB) with E/Misc./51667/2016
(Arising out of Order-in-Original No. Commissioner/RPR/CEX/31/2011 dated 20.7.2011 passed by the Commissioner, Central Excise & Customs, Raipur)
M/s Jagdamba Power and Alloys Ltd. Appellant
Vs.
CCE, Raipur Respondent
Appearance Shri K.M. Menon, Advocate - for the appellant Shri Amresh Jain, D.R. - for the respondent CORAM: Honble Mr. Justice (Dr.) Satish Chandra, President Honble Mr. Ashok K. Arya, Member (Technical) Final Order No. 54945/2016 Per Justice Dr. Satish Chandra:
Heard Shri K.M. Menon, ld. Counsel for the appellant and Shri Amresh Jain, ld. AR for Revenue.
2. The brief facts of the case are that the appellant is engaged in the manufacture of sponge iron falling under Chapter Heading 7202 of the Central Excise Tariff. The appellant used various items such as strips, angles, channels, plates, beams, pipes, tubes etc. and availed Cenvat credit of the duty paid on the same as inputs/capital goods during relevant period.
3. From the record, it appears that the issue is squarely covered by the ratio laid down in the case of SKS Ispat and Power Ltd. Vs. CCE, Raipur 2016-TIOL-2769-CESTAT-DEL. But the fact remains that the said provisions for availing the Cenvat credit was amended with effect from 7.7.2009. Thus, following the decision of SKS Ispat and Power Ltd. (supra), the assessee is entitled for the Cenvat credit up to this date. We find that the order of the lower authorities did not allow the Cenvat credit even for the period up to 7.7.2009.
4. When it is so, then we deem it fit to restore the matter to the adjudicating authority to decide the issue de novo in the light of above discussion. Thus, for the period post- 7.7.2009, the matter is remanded back to the original authority to decide the issue de novo after verifying the use of the goods. The appellant shall be provided the opportunity to provide additional evidence and raise all submissions and the reasonable opportunity of hearing.
6. In the result, the appeal filed by the appellant is allowed in above terms. Misc. application is also disposed of.
(Justice Dr. Satish Chandra) President (Ashok K. Arya) Member (Technical) RM 1