Custom, Excise & Service Tax Tribunal
M/S. Thiru Arooran Sugars Ltd vs Cce, Trichy on 7 May, 2010
IN THE CUSTOMS, EXCISE & SERVICE TAX
APPELLATE TRIBUNAL
SOUTH ZONAL BENCH AT CHENNAI
Appeal No. E/72/2009
(Arising out of Order-in-Appeal No. 41/2008 dated 31.10.2008 passed by the Commissioner of Central Excise (Appeals), Trichy)
M/s. Thiru Arooran Sugars Ltd. Appellants
Vs.
CCE, Trichy Respondent
Appearance Shri M.N. Bharathi, Advocate for the Appellants Shri T.H. Rao, SDR for the Respondent CORAM Honble Dr. Chittaranjan Satapathy, Technical Member Date of Hearing: 07.05.2010 Date of Decision: 07.05.2010 Final Order No. ____________ Heard both sides. This appeal was kept pending in view of the pendency of the Larger Bench decision in the case of Vandana Global Ltd. & Ors. Vs. CCE, Raipur & Ors. In view of the fact that the Larger Bench decision in the said case is since available vide Misc. Order No. 296/2010-EX(LB) dated 30.4.2010, holding that credit of duty in respect of goods like cement and steel items used for laying foundation and building supporting structures is not available, the present appeal is dismissed applying the ratio of the said Larger Bench. (Dictated and pronounced in open court) (Dr. Chittaranjan Satapathy) Technical Member Rex ??
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