Custom, Excise & Service Tax Tribunal
M/S. Basti Sugar Mills Co.Ltd vs Cce, Allahabad on 7 May, 2015
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL,
WEST BLOCK NO.II, R.K. PURAM, NEW DELHI-110066.
SINGLE MEMBER BENCH
Court-II
Appeal No.E/1071-1072/2011
(Arising out of OIA No.07/CE/ALLD/11 dt.31.1.11 passed by the CCE (Appeals), Allahabad)
Date of Hearing/Decision: 07.05.2015
For Approval & signature:
Honble Mr.Ashok Jindal, Member (Judicial)
1.
Whether Press Reporter may be allowed to see the Order for publication as per Rule 27 of the CESTAT (Procedure) Rules, 1982?
No
2.
Whether it would be released under Rule 27 of the CESTAT (Procedure) Rules, 1982 for publication in any authoritative report or not?
No
3.
Whether their Lordships wish to see the fair copy of the order?
seen
4.
Whether order is to be circulated to the Department Authorities?
Yes
M/s. Basti Sugar Mills Co.Ltd. Appellant
Vs.
CCE, Allahabad Respondent
Present for the Appellant: Shri P.K.Mittal, Advocate Present for the Respondent:Shri R.k.Mishra, AR Coram: Honble Mr.Ashok Jindal, Member (Judicial) FINAL ORDER NO.51593-51594/2015 PER: ASHOK JINDAL The appellant are in appeals against the impugned order denying the cenvat credit on various steel items, namely, MS channels, angles, Joits, HR sheets, Mill plates, MS plates, etc. on the premises that these items are neither inputs nor capital goods. Therefore, the appellant is not entitled to take cenvat credit in view of the decision of Tribunal in the case of Vandana Global Ltd. vs.CCE, Raipur-2010 (253) ELT 440 (Tri.-LB).
2. Heard the parties and considered the submissions.
3. Learned Counsel for the appellant submits that these items have been used for supporting structure of the boilers and fabrication of storage tank, sugar grader which are integral part of the capital goods. Therefore, they are entitled to take cenvat credit on these items. For availing cenvat credit on supporting structures of the boilers, he relied on the CBECs circular No.964/07/2012-Cx dt.2.4.2012. He fairly submits that MS plate has been used for fabrication of structural supports which were further used in mill house where credit is only Rs.6,921/-. For that, he submits that he is not contesting the same.
4. I find that these items are used for fabrication of storage tank, sugar grader and for structural support of the boiler. For that, the appellant is entitled to take cenvat credit as inputs of capital goods. Further, the appellant has given up claim of cenvat credit of Rs.6,921/-, which is disallowed. In these terms, I hold that the appellant is entitled to take cenvat credit in dispute except cenvat credit of Rs.6,921/- for which the appellant is directed to reverse the same alongwith interest.
5. As the issue involved in this case is of interpretation whether the appellant is entitled to take credit or not, therefore, the penalty is not imposable on the appellant. With these terms, the appeals are disposed of.
(Dictated & Pronounced in the open court) (ASHOK JINDAL) MEMBER (JUDICIAL) mk 3 3