Custom, Excise & Service Tax Tribunal
M/S.Shivagrico Implements Ltd vs Cce, Jaipur-Ii on 16 March, 2012
IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL, WEST BLOCK NO.II, R.K. PURAM, NEW DELHI-110066. BENCH-,,,,,SM Excise Stay Application No.E/S/2505/11-SM in & Excise Appeal No.E/1890/11-SM [Arising out of Order-in-Appeal No.93/CB/CE/JPR-II/2011 dated 26.04.2011 passed by the Commissioner (Appeals-II), Jaipur]. M/s.Shivagrico Implements Ltd. Appellant Vs. CCE, Jaipur-II Respondent
Present for the Appellant : Shri.O.P. Agarwal, CA Present for the Respondent:Shri.Bharat Bhushan, D.R. Coram: HONBLE MR. D.N. PANDA, JUDICIAL MEMBER Date of Hearing/Decision:16.03.2012 ORDER NO. _______________ DATED:________ PER: D.N.PANDA The precise question involved in this case is whether the appellant manufacturer who manufactures partly excisable goods and partly exempted goods meant for export which was actually exported and making use of the common input services shall be denied cenvat credit used in the manufacture of exempted exported goods. This issue was precisely answered by Honble High Court of Himachal Pradesh in the case of CCE vs. Drish Shoes Ltd 2010 (254) E.L.T. 417 (H.P.). To appreciate the law involved in the proposition it may be made clear that reading of Rule 5 of the Cenvat Credit Rules 2004 enables an exporter manufacturer exporting part of the final products manufactured using common inputs while manufacturing excisable goods also to avail cenvat credit. In view of the settled position of law, as above by the Honble High Court of Himachal Pradesh both stay application and appeal are allowed. [Dictated & Pronounced in the open Court].
(D.N.PANDA) JUDICIAL MEMBER Anita