Custom, Excise & Service Tax Tribunal
Maa Maha Maya Industries Limited vs Commissioner Of Central Excise ... on 24 October, 2017
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL SOUTH REGIONAL BENCH AT HYDERABAD BENCH - SM COURT - I Appeal(s) Involved: E/31090/2016-SM (Arising out of Order-in-Original No. VSP-EXCUS-001-COM-008-16-17 dated 25/07/2016 passed by Commissioner Of Central Excise, Customs and Service Tax, VISAKHAPATNAM-I ) Maa Maha Maya Industries Limited Appellant(s) Versus Commissioner of Central Excise ,Customs and Service Tax VISAKHAPATNAM-I Respondent(s) Appearance: Mr V.J SANKARAM for the Appellant. None for the Respondent. CORAM: HON'BLE Mr. M.V.RAVINDRAN, MEMBER (JUDICIAL) Date of Hearing: 24/10/2017 Date of Decision: 24/10/2017 Final Order No. A/ 31723 / 2017 [Order per: M.V.RAVINDRAN] .
After considering the submissions made by both sides, I find that an identical issue in respect of the very same appellant for the earlier period was disposed of by way of remand by this Bench in Final Order No. A/30151/2017 dated 3.07.2017. I find that the inputs in question on which CENVAT credit is sought to be denied in this appeal are the same inputs which were in dispute in the Final Order dated 03.07.2017 as also the capital goods. Since the matter has been remanded back by the Tribunal by order dated 03.07.2017, the same treatment needs to be extended to the current appeal also. Accordingly, I set aside the impugned order and remand the matter back to the adjudicating authority to reconsider the issue afresh after following the principles of natural justice and examine the entire issue again from the angle of the decided case laws by the Tribunal on similar set of facts.
2. Appeal stands disposed of by way of remand to the adjudicating authority who will follow the principles of natural justice before coming to a conclusion.
(Order pronounced and dictated in open court) M.V.RAVINDRAN MEMBER (JUDICIAL) Neela Reddy 2