Custom, Excise & Service Tax Tribunal
M/S. Pallipalayam Spinners Pvt. Ltd vs Cce, Salem on 21 April, 2010
IN THE CUSTOMS, EXCISE & SERVICE TAX
APPELLATE TRIBUNAL
SOUTH ZONAL BENCH, CHENNAI
ST/74/2009
(Arising out of Order in Appeal No. 148/2008 SLM ST dated 28.10.2008, passed by the Commissioner of Central Excise, (Appeals), Salem).
For approval and signature
Honble Ms. JYOTI BALASUNDARAM, VICE PRESIDENT
_________________________________________________________
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copy of the Order.
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M/s. Pallipalayam Spinners Pvt. Ltd : Appellant
Vs.
CCE, Salem : Respondent
Appearance Smt. Maithili, Adv., for the appellant Shri C. Rangaraju, SDR, for the respondent CORAM Ms. JYOTI BALASUNDARAM, VICE PRESIDENT Date of hearing : 21.04.2010 Date of decision : 21.04.2010 Final ORDER No._____________ In this case credit has been denied on the ground that it was taken on the strength of debit notes which was not one of the documents specified for the purpose of availment of credit.
2. I have heard both sides. The submission of the assessees that a document, even if not specified, should be accepted for the purpose of taking credit provided it contains all the necessary particulars is well founded in the light of the Tribunals decision in the case of Pharmalab Process equipments Pvt. Ltd., Vs. CCE, Ahmedabad 2009 (16) STR 94 (Tri.-Ahmd.) and the judgment of the Honble Punjab & Haryana High Court in the case of CCE, Ludhiana Vs. Ralson India Ltd. 2008 (10) STR 505 (P &H). I, therefore, hold that the debit note can be considered as a valid document taken for the purpose of extending credit to the assessees. However, since the authorities below have not recorded a categoric finding accepting the assessees submission that the debit notes contain all the necessary particulars, I set aside the impugned order and remit the case to the adjudicating authority to examine whether the debit notes contain all the requisite particulars for the purpose of availing credit. He shall pass fresh orders after extending a reasonable opportunity to the assessees of being heard in their defence. The appeal is thus allowed by way of remand.
(Order dictated and pronounced in the open Court) (JYOTI BALASUNDARAM) VICE PRESIDENT BB 3