Custom, Excise & Service Tax Tribunal
M/S. Spac Tapioca Products India Ltd vs Cce, Salem on 9 June, 2011
IN THE CUSTOMS, EXCISE & SERVICE TAX
APPELLATE TRIBUNAL
SOUTH ZONAL BENCH AT CHENNAI
Appeal No. E/794/2010
(Arising out of Order-in-Appeal No. 53/2010 C. Ex. (SLM) dated 22.9.2010 passed by the Commissioner of Central Excise (Appeals), Salem)
M/s. Spac Tapioca Products India Ltd. Appellants
Vs.
CCE, Salem Respondent
Appearance Ms. Uma Maheshwari, Advocate for the Appellants Shri C. Rangaraju, SDR for the Respondent CORAM Honble Dr. Chittaranjan Satapathy, Technical Member Date of Hearing: 09.06.2011 Date of Decision: 09.06.2011 Final Order No. ____________ Heard both sides.
2. The dispute in this case is as to whether the appellants can take credit of duty paid on the impugned goods. The issue is squarely covered by a decision of Larger Bench in the case of Vandana Global Ltd. Vs. CCE, Raipur 2010 (253) ELT 440 (Tri. LB) holding that credit in respect of duty paid on the impugned steel items cannot be taken for the reasons stated therein. Both sides agree that the issue involved in this case is no different from the one dealt in the case of Vandana Global (supra). Hence applying the ratio of the said Larger Bench decision, the impugned order is sustained and the appeal is dismissed. (Dictated and pronounced in open court) (Dr. Chittaranjan Satapathy) Technical Member Rex ??
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2 Appeal No.E/794/2010