Custom, Excise & Service Tax Tribunal
Chemicals (I) Pvt. Ltd vs C.C.E., Ludhiana on 20 November, 2013
IN THE CUSTOMS, EXCISE & SERVICE TAX
APPELLATE TRIBUNAL
WEST BLOCK NO.2, R.K. PURAM, NEW DELHI 110 066
Date of Hearing 20.11.2013
For Approval &Signature :
Honble Mrs. Archana Wadhwa, Member (Judicial)
Honble Mr. Rakesh Kumar, Member (Technical)
1.
Whether Press Reporter may be allowed to see the Order for publication as per Rule 27 of the CESTAT (Procedure) Rules, 1982?
No
2.
Whether it would be released under Rule 27 of the CESTAT (Procedure) Rules, 1982 for publication in any authoritative report or not?
No
3.
Whether Lordships wish to see the fair copy of the order?
Seen
4.
Whether order is to be circulated to the Department Authorities?
Yes
Appeal No. E/3827/2005 -EX[DB]
[Arising out of Order-in-Appeal No.314/CE/Appeal/Ldh/05, dated 20.07.2005 passed by the C.C.E.(Appeals), Ludhiana]
M/s. Saraswati Agro
Chemicals (I) Pvt. Ltd. Appellant
Vs.
C.C.E., Ludhiana Respondent
Appearance Ms. Shruti Karthik, Advocate - for the appellant Mr. B.P. Sharma, DR - for the respondent CORAM: Honble Mrs. Archana Wadhwa, Member (Judicial) Honble Mr. Rakesh Kumar, Member (Technical) Final Order No.58323, dated 20.11.2013 Per Honble Mrs. Archana Wadhwa :
A short issue involved in this matter is as to when the appellant cleared the CENVAT goods as such, he was liable to reverse the CENVAT credit so availed or liable to pay the duty on the said inputs at the rate applicable on the date of clearance.
2. We find that the issue is no more res integra and stand decided by the Larger Bench as confirmed by the Honble Supreme Court as detailed below:-
C.C.E., Coimbatore Vs. American Auto Service, 1996 (81) E.L.T. 71 (LB).
C.C.E. Vadodara Vs. Asia Brown Boveri Ltd., 2000 (120) E.L.T. 228 (LB). Appeal of the Department dismissed as not pressed by the Supreme Court reported in 2001 (131) E.L.T. A149 (S.C.).
C.C.&C.E., Hyderabad Vs. Mahindra & Mahindra, C.A. No.3982 of 2001.
3. In view of the above, we set aside the impugned order and allow the appeal with consequential relief to the appellant.
(Dictated and pronounced in the Open Court) (Archana Wadhwa) Member (Judicial) (Rakesh Kumar) Member (Technical) SSK -2-