Custom, Excise & Service Tax Tribunal
Bunty Foods (I) Pvt. Ltd. vs Cce Thane I on 9 October, 2018
IN THE CUSTOMS EXCISE & SERVICE TAX APPELLATE TRIBUNAL
WEST ZONAL BENCH AT MUMBAI
Appeal No. E/186/2011
(Arising out Order-in-Original No. 46/br-46/th-
1/2010 dated 16.11.2010 passed by the
Commissioner of Central Excise, Thane I)
M/s. Bunty Foods (India) Pvt. Ltd. Appellant
Vs.
CCE Thane I Respondent
Appearance:
Shri Sachin Chitnis, Advocate for the appellant Shri M.R. Melvin, Supdt. (AR) for the respondent CORAM:
Hon'ble Mrs. Archana Wadhwa, Member (Judicial) Hon'ble Mr. Sanjiv Srivastava, Member (Technical) Date of hearing : 09-10-2018 Date of decision : 09-10-2018 O R D E R No: A/87614/2018 Per: Archana Wadhwa As per facts on record, the appellant was availing the cenvat credit of duty in respect of inputs used in the manufacture of biscuit, which were of less than `100 value and were being exported by them through Parle G. Revenue by entertaining a view that since the biscuit of less than `100 value are exempt, the appellant is not entitled to avail the credit even if the final product is being exported by them.-2-
E/186/2011
2. Both sides agree that the issue has been covered by the earlier decision of the Tribunal in their own case reported as Bunty Foods 2015-TIOL-1075-CESTAT-MUM wherein following the Hon'ble Bombay High Court decision in Repro India Ltd. vs. UOI - 2007-TIOL0795-HC-MUM-CX the appeal stands allowed.
3. Ld. Advocate has brought to our notice that the said decision of the Tribunal stands accepted by the department. In view of the foregoing, we set aside the impugned order and allow the appeal with consequential relief.
(Dictated in Court) (Sanjiv Srivastava) (Archana Wadhwa) Member (Technical) Member (Judicial) //SR