Custom, Excise & Service Tax Tribunal
M/S. Crystic Resins (India) Pvt. Ltd vs Cce, Delhi-Iv on 6 May, 2014
IN THE CUSTOMS, EXCISE AND SERVICE TAX
APPELLATE TRIBUNAL, NEW DELHI
COURT NO. III
Excise Appeal No. 2934/2011-Ex[SM]
[Arising out of Order-In-Appeal No. 111/CE/Appl/DLH-IV/2011 dated 21.09.2011 passed by CCE, Delhi]
For approval and signature:
Honble Ms. Archana Wadhwa, Judicial Member
1
Whether Press Reporters may be allowed to see the Order for publication as per Rule 27 of the CESTAT (Procedure) Rules, 1982?
No
2
Whether it should be released under Rule 27 of the CESTAT (Procedure) Rules, 1982 for publication in any authoritative report or not?
No
3
Whether Their Lordships wish to see the fair copy of the Order?
Seen
4
Whether Order is to be circulated to the Departmental authorities?
Yes
M/s. Crystic Resins (India) Pvt. Ltd. Appellant
Vs.
CCE, Delhi-IV Respondents
Appearance:
Shri J.P.Koshik, Advocate for the Appellant Shri M.S.Negi, AR for the Respondent Coram: Honble Ms. Archana Wadhwa, Judicial Member Date of Hearing: 06.05.2014 FO ORDER NO. 52097/2014_ Per Ms. Archana Wadhwa:
After hearing both the sides, I find that the duty of Rs. 2,78,828/- stand confirmed against the appellant by denying them the credit availed in respect of fibre glass, received in the appellant factory.
2. As per the appellant, they availed credit on fibre glass amounting to Rs.2,78,828/- and subsequently cleared the goods as such on payment of duty of Rs. 3,27,116/-. The revenue has denied the credit on the sole ground that fibre glass was not one of the inputs to be used in the manufacture of the appellants final product and as such they were not entitle to avail the credit.
3. I find no justifiable reason for denial of credit or for imposition of penalty inasmuch as fibre glass was cleared on payment of excess duty by reversing more credit. As such, the entire credit availed by the appellant stand reversed by them. The entire situation is revenue neutral and consequent confirmation of duty in respect of the credit so availed is not justified. Accordingly, I set aside the impugned order and allow the appeal with consequential relief to the appellant.
(Pronounce in the open Court) (Archana Wadhwa) Member (Judicial) Jyoti* ??
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