Custom, Excise & Service Tax Tribunal
M/S.Albert David Ltd vs Cce, Ghaziabad on 19 November, 2013
IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL, NEW DELHI, PRINCIPAL BENCH NEW DELHI
Date of Hearing/Decision:19.11.2013.
Excise Misc.60278, 60279, 60298, 60293 of 2013 in Appeals Nos.E/116, 117, 118 & 2261 of 2009 and Excise Misc.No.60297, 60292, 60282 of 2013 in Appeals Nos.E/ 1911/2011,E/441, 474 of 2012
[Arising out of Order-in-Appeal No.197 to 199/CE/Appl/GZB/08 dated 30.09.2008 in Appeals Nos.E/116 to 118 of 2009 and Order-in-Appeal No.104/CE/GZB/2009 dated 30.04.2009 in Appeal No.E/2261 of 2009 and Order-in-Appeal No.25-CE/GZB/2011-12 dated 15.4.2011 in Appeal No.E/1911/2011, Order-in-Appeal No.205-CE/GZB/2011-12 dated 30.11.2011 in Appeal No.E/441/2012, Order-in-Appeal No.203-CE/GZB/2011-12 dated 28.11.2011 in Appeal No.E/474 of 2012 passed by the Commissioner of Central Excise & Customs (Appeals), Ghaziabad].
M/s.Albert David Ltd. Appellant
Vs.
CCE, Ghaziabad Respondent
For approval and signature:
Honble Smt. Archana Wadhwa, Member (Judicial) Honble Shri Rakesh Kumar, Member (Technical)
1. Whether Press Reporters may be allowed to see 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 Lordships wish to see the fair copy of the Order?
4. Whether Order is to be circulated to the Departmental authorities?
Appearance: Rep. by Shri R.K. Hasija, Advocate for the appellant.
Rep. by Shri B.B. Sharma, DR for the respondent.
CORAM: Honble Smt. Archana Wadhwa, Member (Judicial) Honble Shri Rakesh Kumar, Member (Technical) Final Order No:58329-58335/Dated:19.11.2013 Per Archana Wadhwa:
The miscellaneous applications stand filed on the ground that the issue of availability of proportionate Cenvat credit of duty paid on the inputs which are used in the manufacture of exempted final products as also in the manufacture of the plastic scrap and waste, which is being cleared by the appellant on payment of duty stands decided by Honble Allahabad High Court in the appellants own case in Albert David Ltd. Vs. Commissioner of Central Excise reported in 2013 (297) ELT 24 (Allahabad). The Honble Allahabad High Court in the above referred case has held that waste or plastic was liable to duty under Heading No.39.15 and it was paid by the assessee. They have further held that waste and scrap are the final products under Rule 57AA/C of the Central Excise Rules, 1944 and hence, the appellant would be entitled to cenvat credit of duty paid on inputs i.e. plastic scrap proportionate to waste and scrap. Inasmuch as the issue stands decided by the Honble Allahabad High Court in the appellants own case. We deem it proper to dispose the appeals itself with the consent of both the sides.
2. As the legal issue stands decided by the Honble Allahabad High Court, which are required to be applied to the facts of the present case and as the dispute relates to the period prior to 2004 as also after 2004 and inasmuch as factual issues are involved in the present appeals and the quantum of credit available to the appellant in terms of Allahabad High Courts decision, which is also required to be factually ascertained by the lower authorities, we deem it fit to set aside the impugned orders and remand all the matters to the original adjudicating authority for fresh decision in the light of the declaration of the law by the Honble Allahabad High Court.
3. The Misc. applications as also appeals get disposed of in the above manner.
( Archana Wadhwa ) Member (Judicial) ( Rakesh Kumar ) Member (Technical) Ckp.
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