Custom, Excise & Service Tax Tribunal
M/S Dsm Sugar Rajpuria vs Commr. Of Central Excise & S.T., Hapur on 23 November, 2017
IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL,
REGIONAL BENCH : ALLAHABAD
Ex.Appeal Nos.70244-70246/17
Arising out of O/A No.HPR/EXCUS/000/APPL-I/283-286/2016-17 dated 04.01.2017 passed by Commr. (Appeals) of Central Excise & Customs, Meerut
M/s DSM Sugar Rajpuria
APPELLANT(S)
VERSUS
Commr. of Central Excise & S.T., Hapur
RESPONDENT (S)
APPEARANCE Shri Aslok Arora, Advocate for the Appellant (s) Shri Pradeep Kumar Dubey,Supdt. (A.R.) for the Revenue CORAM:
MRS. ARCHANA WADHWA, HONBLE JUDICIAL MEMBER DATE OF HEARING/DATE OF DECISION : 23. 11. 2017 FINAL ORDER NO. 71610-71612/2017 Per Mrs.Archana Wadhwa :
All the three appeals are being disposed of by a common order as the issue is identical. The appellants have been denied the benefit of cenvat credit of duty paid on various iron and steel articles for fabrication of molasses tank. The ld.Advocate has relied upon the Tribunals decisions in the cases of (i) Commr. of Central Excise, Tiruchirapally Vs. India Cements Ltd. : 2012 (285) ELT 341 (Mad.) and (ii) Singhal Enterprises Pvt. Ltd. Vs. Commr. of Customs & C. Ex., Raipur : 2016 (341) ELT 372 (Tri.-Del.). In one of the case, the issue is denial of credit on the ground that the same have been used for production of exempted items, like, bagasse and handling system. The ld.Advocate submits that for the earlier period, the Commissioner (Appeals) has himself granted the benefit, which has not been challenged by the Revenue.
2. In view of the above, I set aside the impugned order and remand all the three appeals to the original adjudicating authority for verification of the appellants claim and to re-decide the issue in the light of the various judgements of various Courts, to which, the appellant is at liberty to referred to and relied upon. Dictated and pronounced in the open Court (ARCHANA WADHWA) MEMBER (JUDICIAL) mm 7 Ex.Appeal Nos.70244-70246/17