Custom, Excise & Service Tax Tribunal
Shaily Engineering Plastics Ltd vs C.C.E. & S,T., Vadodara I on 26 May, 2017
CUSTOMS EXCISE & SERVICE TAX APPELLATE TRIBUNAL, West Zonal Bench, O-20, NMH Compound Ahmedabad Central Excise Appeal No.13363 of 2014-SM Arising out of the Order-in-Appeal No.VAD-EXCUS-001-APP-167-14-15 dated 16.6.2014 passed by the Commissioner (Appeals), Central Excise Customs & Service Tax, Vadodara. Shaily Engineering Plastics Ltd .. Appellants Vs. C.C.E. & S,T., Vadodara I .. Respondent-
Appearance:
Present Shri Dhaval K. Shah, Advocate for the appellants Present Shri N. Satwani, A.R. for the Respondent-Revenue Coram: Honble Dr. D.M. Misra, Member (Judicial) Date of hearing/decision:26.5.2017 Final Order No.A/11226/2017 Per Dr. D.M. Misra:
This appeal is filed against the Order-in-Appeal No. passed by the Commissioner (Appeals), Central Excise, Customs & Service Tax, Vadodara.
2. The short issue involved in the present appeal is whether the appellants are entitled to avail CENVAT credit on Heavy Duty Pallate Racking Load Beams used as storage system of finished goods in the factory premises. Alleging that the said storage system is not eligible to CENVAT credit of Rs.24,526/-, the demand notice was issued and later confirmed with interest and penalty.
3. Explaining the use of the said item in their factory as storage system, the ld. Advocate referred to the photographs of the storage system annexed to the appeal papers (pages 57 to 62), Ld. Advocate for the appellant submits that the issue is squarely covered by the judgment of this Tribunal in the case of Lear Automotive India Ltd. vs. C.C.E., Vadodara II 2013 (291) ELT 411 (Tri-Ahmd.) and Parle Products Pvt. Ltd. vs. C.C.E. & S.Tax,Bangalore III 2016 (343) ELT 498 (Tri-Bang).
4. Ld. A.R. for the Revenue reiterates the findings of the ld.Commissioner (Appeals).
5. I find that the issue of eligibility of CENVAT credit on storage system in the factory for storage of raw material, finished goods, has been considered by the Tribunal in the aforesaid judgments wherein it was observed that credit on the said storage racks are admissible to credit. In view of the above, I do not find any merit in the impugned order. Accordingly, the same is set aside and the appeal is allowed with consequential relief, if any, as per law.
(Dr. D.M. Misra) Member (Judicial scd/ Appeal No.E/13363/2014-SM 1