Custom, Excise & Service Tax Tribunal
Cce, Jaipur Ii vs M/S Grasim Industries Ltd on 4 July, 2013
IN THE CUSTOMS, EXCISE & SERVICE TAX
APPELLATE TRIBUNAL
West Block No. 2, R.K. Puram, New Delhi 110 066.
Principal Bench, New Delhi
COURT NO. II
DATE OF HEARING : 04/07/13.
Excise Appeal No. 3251 of 2005
[Arising out of the Order-in-Appeal No. 381-386 (HKS) CE/JPR-II/ 2005 dated 20/07/2005 passed by The Commissioner (Appeals-II), Customs & Central Excise, Jaipur.]
CCE, Jaipur II Appellant
Versus
M/s Grasim Industries Ltd. Respondent
Appearance
Shri Sanjay Jain, Authorized Representative (DR) for the appellant.
None for the Respondent.
CORAM: Honble Shri D.N. Panda, Judicial Member
Honble Shri Rakesh Kumar, Technical Member
Final Order No. 56977/2013 Dated : 04/07/2013
ORDER
Per. D.N. Panda :-
Entire adjudication having proceeded on mere suspicion that Cenvat credit was availed on capital goods, department sought to recover the same in the adjudication as duty on the capital goods cleared as scrap. There is no evidence on record to show that either capital goods credit was enjoyed or scrap was manufactured. When no scrap was manufactured, it is difficult to agree with Revenue, for which Revenue appeal is dismissed.
(Dictated and pronounced in open court) (D.N. Panda) Judicial Member (Rakesh Kumar) Technical Member PK ??
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EX/3251 of 2005