Custom, Excise & Service Tax Tribunal
) M/S.Sova Ispat Alloys (Mega Project) ... vs ) Commissioner Of Central Excise, ... on 8 November, 2017
IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE
TRIBUNAL, KOLKATA
EASTERN ZONAL BENCH: KOLKATA
1-2) Appeal No. E/75075, 75093/17
(Arising out of Order-in-Appeal No.126/DGP/2016-17 dated 19.10.2016 passed by the Commissioner of Central Excise(Appeal-II), Kolkata.)
1) M/s.Sova Ispat Alloys (Mega Project) Ltd.
2)Commissioner of Central Excise & Service Tax, Durgapur
Applicant (s)/Appellant (s)
Vs.
1) Commissioner of Central Excise, Bolpur
2) M/s.Sova Ispat Alloys (Mega Project) Ltd.
Respondent (s)
Appearance:
Shri B.N.Chattopadhyay, Consultant for the Appellant Shri D.Haldar, AC (AR) for the Revenue CORAM:
Honble Mrs. Archana Wadhwa, Member(Judicial) Date of Hearing/Decision :- 08.11.2017 ORDER NO : FO/77811-812/2017 Per Mrs. Archana Wadhwa.
The appeal No. (E/75093/2017) was filed by the Revenue against Order-in-Appeal No. 126/DGP/2016-17 dated 19.10.2016, passed by the Commissioner of Central Excise (Appeal-II), Kolkata.).
2. Sri D. Haldar, A.C. (A.R.), appearing on behalf of the Revenue reiterated the grounds of appeal. Heard the ld. Consultant appearing for Respondent assessee and perused the appeal record.
3. I find that the appeal is covered vide Boards instruction being F.No.390/Misc./163/2010-JC dated 17.12.2015 in terms of litigation policy.
3. Accordingly, Revenues appeal is dismissed.
4. The short issue involve in the appeal No. (E/75075) is whether the appellant is entitled to avail the CENVAT Credit on duty paid on cement which stands used on the construction of storage tank, VAT and ARC Furnace.
5. I find the issue stands decided by the Tribunal in the case of Grasim Industries Ltd. Vs. CCE, Jaipur-II [2015 (315) 426. Tribunal has also held so in the case of West Coast Paper Mills Pvt. Ltd. Vs. CCE&ST, Mangalore [2016 (332) 847 (Tri-Bang.). In as much as the issue is decided in the above referred decision, I find the impugned order, in so far it denies credited the assessee, does not sustain, and the appeal is allowed.
(Pronounced and dictated in the open court.)
Sd/- 10/11/17
(ARCHANA WADHWA) MEMBER(JUDICIAL)
K.B/-.
1-2) Appeal No. E/75075, 75093/17
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