Custom, Excise & Service Tax Tribunal
C.C.E., Jaipur-Ii vs M/S. Shree Cement Ltd on 26 November, 2013
IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL WEST BLOCK NO.2, R.K. PURAM, NEW DELHI 110 066 Date of Hearing 26.11.2013 For Approval & Signature : Honble Mrs. Archana Wadhwa, 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 Lordships wish to see the fair copy of the order? Seen 4. Whether order is to be circulated to the Department Authorities? Yes Appeal Nos.E/2010/2006-EX[SM] [Arising out of Order-in-Appeal No.196(HKS)CE/JP-II/2006, dated 28.03.2006 passed by the C.C.E.(Appeals), Jaipur] C.C.E., Jaipur-II Appellant Vs. M/s. Shree Cement Ltd. Respondent
Appearance Shri V.P. Batra - for the appellant Shri Bipin Garg, Advocate - for the respondent CORAM: Honble Mrs. Archana Wadhwa, Member (Judicial) Final Order No.58442, dated 26.11.2013 Per Honble Mrs. Archana Wadhwa :
The short issue involved in the present appeal filed by the Revenue as to whether the respondent is entitled to the benefit of CENVAT credit duty paid on the welding Electrodes and DA Gas & Oxygen Gas, which are used for repair and maintenance of plant and machinery. I find that the issue stands decided by a number of decisions of Hon'ble High Court which stands followed by the Tribunal in a number of cases. One such reference can be made to the Tribunal in the case of Bajaj Hindustan Ltd. Vs. C.C.E., Meerut-II in Final Order No.A/55684-55685/2013-SM(BR), dated 25.02.2013 as also to another decision in the case of C.C.E., Lucknow Vs. Bajaj Hindustan Ltd. in Final Order No.A/55887/2013-SM(BR), dated 25.03.2013. In as much as the issue stands decided, I find that no infirmity in the views of the Commissioner (Appeals). Accordingly, the Revenues appeal is rejected.
2. The appeal is disposed of in the above manner.
(Dictated and pronounced in the Open Court) (Archana Wadhwa) Member (Judicial) SSK -2-