Custom, Excise & Service Tax Tribunal
Berger Paints India Ltd. (Unit-Ii) vs -C.C.E. Jammu on 9 March, 2018
IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL SCO 147-148, SECTOR 17-C, CHANDIGARH. COURT NO. I DATE OF HEARING/DECISION : 09/03/2018 Excise Appeals No. 108-120, 168, 310-317, 348-354, 390-393, 429-447 and 520-523 of 2011 Sr. No Case No Impugned Order Detail's Date of Impugned Order Passed By Appellant Respondent1
E/108/2011-DB OIA- 1034-1046/CE/APPL/CHD-I(JK-/2010 08/10/2010 Commissioner of Central Excise-JAMMU & KASHMIR BERGER PAINTS INDIA LTD. (UNIT-II)
-C.C.E. JAMMU 2 E/109/2011-DB OIA- 1034-1046/CE/APPL/CHD-I(JK-/2010 08/10/2010 Commissioner of Central Excise-JAMMU & KASHMIR BERGER PAINTS INDIA LTD.
-C.C.E. JAMMU 3 E/110/2011-DB OIA- 1034-1046/CE/APPL/CHD-I(JK-/2010 08/10/2010 Commissioner of Central Excise-JAMMU & KASHMIR BERGER PAINTS INDIA LTD.
-C.C.E. JAMMU 4 E/111/2011-DB OIA- 1034-1046/CE/APPL/CHD-I(JK-/2010 08/10/2010 Commissioner of Central Excise-JAMMU & KASHMIR BERGER PAINTS INDIA LTD. (UNIT-II)
-C.C.E. JAMMU 5 E/112/2011-DB OIA- 1034-1046/CE/APPL/CHD-I(JK-/2010 08/10/2010 Commissioner of Central Excise-JAMMU & KASHMIR BERGER PAINTS INDIA LTD. (UNIT-II)
-C.C.E. JAMMU 6 E/113/2011-DB OIA- 1034-1046/CE/APPL/CHD-I(JK-/2010 08/10/2010 Commissioner of Central Excise-JAMMU & KASHMIR BERGER PAINTS INDIA LTD.
-C.C.E. JAMMU 7 E/114/2011-DB OIA- 1034-1046/CE/APPL/CHD-I(JK-/2010 08/10/2010 Commissioner of Central Excise-JAMMU & KASHMIR BERGER PAINTS INDIA LTD.(UNIT-II)
-C.C.E. JAMMU 8 E/115/2011-DB OIA- 1034-1046/CE/APPL/CHD-I(JK-/2010 08/10/2010 Commissioner of Central Excise-JAMMU & KASHMIR BERGER PAINTS INDIA LTD.
-C.C.E. JAMMU 9 E/116/2011-DB OIA- 1034-1046/CE/APPL/CHD-I(JK-/2010 08/10/2010 Commissioner of Central Excise-JAMMU & KASHMIR BERGER PAINTS INDIA LTD. (UNIT-II)
-C.C.E. JAMMU 10 E/117/2011-DB OIA- 1034-1046/CE/APPL/CHD-I(JK-/2010 08/10/2010 Commissioner of Central Excise-JAMMU & KASHMIR BERGER PAINTS INDIA LTD. (UNIT-II)
-C.C.E. JAMMU 11 E/118/2011-DB OIA- 1034-1046/CE/APPL/CHD-I(JK-/2010 08/10/2010 Commissioner of Central Excise-JAMMU & KASHMIR BERGER PAINTS INDIA LTD. (UNIT-II)
-C.C.E. JAMMU 12 E/119/2011-DB OIA- 1034-1046/CE/APPL/CHD-I(JK-/2010 08/10/2010 Commissioner of Central Excise-JAMMU & KASHMIR BERGER PAINTS INDIA LTD. (UNIT-II)
-C.C.E. JAMMU 13 E/120/2011-DB OIA- 1034-1046/CE/APPL/CHD-I(JK-/2010 08/10/2010 Commissioner of Central Excise-JAMMU & KASHMIR BERGER PAINTS INDIA LTD. (UNIT-II)
-C.C.E. JAMMU 14 E/168/2011-DB OIA- 1051/CE/APPL/CHD-II(JK-/2010 20/10/2010 Commissioner of Central Excise-JAMMU & KASHMIR RECKITT BENCKISER (INDIA) LTD.,
-C.C.E. JAMMU 15 E/310/2011-DB OIA- 1059-1066/CE/APPL/CHD-I(J&K-/2010 29/10/2010 Commissioner of Central Excise-JAMMU & KASHMIR R.B. JODHAMAL & CO. PVT. LTD.
-C.C.E. JAMMU 16 E/311/2011-DB OIA- 1059-1066/CE/APPL/CHD-I(J&K-/2010 29/10/2010 Commissioner of Central Excise-JAMMU & KASHMIR R.B. JODHAMAL & CO. PVT. LTD.
-C.C.E. JAMMU 17 E/312/2011-DB OIA- 1059-1066/CE/APPL/CHD-I(J&K-/2010 29/10/2010 Commissioner of Central Excise-JAMMU & KASHMIR R.B. JODHAMAL & CO. PVT. LTD.
-C.C.E. JAMMU 18 E/313/2011-DB OIA- 1059-1066/CE/APPL/CHD-I(J&K-/2010 29/10/2010 Commissioner of Central Excise-JAMMU & KASHMIR R.B. JODHAMAL & CO. PVT. LTD.
-C.C.E. JAMMU 19 E/314/2011-DB OIA- 1059-1066/CE/APPL/CHD-I(J&K-/2010 29/10/2010 Commissioner of Central Excise-JAMMU & KASHMIR R.B. JODHAMAL & CO. PVT. LTD.
-C.C.E. JAMMU 20 E/315/2011-DB OIA- 1059-1066/CE/APPL/CHD-I(J&K-/2010 29/10/2010 Commissioner of Central Excise-JAMMU & KASHMIR R.B. JODHAMAL & CO. PVT. LTD.
-C.C.E. JAMMU 21 E/316/2011-DB OIA- 1059-1066/CE/APPL/CHD-I(J&K-/2010 29/10/2010 Commissioner of Central Excise-JAMMU & KASHMIR R.B. JODHAMAL & CO. PVT. LTD.
-C.C.E. JAMMU 22 E/317/2011-DB OIA- 1059-1066/CE/APPL/CHD-I(J&K-/2010 29/10/2010 Commissioner of Central Excise-JAMMU & KASHMIR R.B. JODHAMAL & CO. PVT. LTD.
-C.C.E. JAMMU 23 E/348/2011-DB OIA- 1082-1088/CE/APPL/CHD-I(JK-/2010 15/11/2010 Commissioner of Central Excise-JAMMU & KASHMIR R.B. JODHAMAL INDUSTRIES PVT. LTD.,
-C.C.E. JAMMU 24 E/349/2011-DB OIA- 1082-1088/CE/APPL/CHD-I(JK-/2010 15/11/2010 Commissioner of Central Excise-JAMMU & KASHMIR R.B. JODHAMAL INDUSTRIES PVT. LTD.,
-C.C.E. JAMMU 25 E/350/2011-DB OIA- 1082-1088/CE/APPL/CHD-I(JK-/2010 15/11/2010 Commissioner of Central Excise-JAMMU & KASHMIR R.B. JODHAMAL INDUSTRIES PVT. LTD.,
-C.C.E. JAMMU 26 E/351/2011-DB OIA- 1082-1088/CE/APPL/CHD-I(JK-/2010 15/11/2010 Commissioner of Central Excise-JAMMU & KASHMIR R.B. JODHAMAL INDUSTRIES PVT. LTD.,
-C.C.E. JAMMU 27 E/352/2011-DB OIA- 1082-1088/CE/APPL/CHD-I(JK-/2010 15/11/2010 Commissioner of Central Excise-JAMMU & KASHMIR R.B. JODHAMAL INDUSTRIES PVT. LTD.,
-C.C.E. JAMMU 28 E/353/2011-DB OIA- 1082-1088/CE/APPL/CHD-I(JK-/2010 15/11/2010 Commissioner of Central Excise-JAMMU & KASHMIR R.B. JODHAMAL INDUSTRIES PVT. LTD.,
-C.C.E. JAMMU 29 E/354/2011-DB OIA- 1082-1088/CE/APPL/CHD-I(JK-/2010 15/11/2010 Commissioner of Central Excise-JAMMU & KASHMIR R.B. JODHAMAL INDUSTRIES PVT. LTD.,
-C.C.E. JAMMU 30 E/390/2011-DB OIA- 1024-1027/CE/APPEAL/CHD-I(J&K-/2010 08/10/2010 Commissioner of Central Excise-JAMMU & KASHMIR GAURAV AGRO-CHEM INDUSTRIES,
-C.C.E. JAMMU 31 E/391/2011-DB OIA- 1024-1027/CE/APPEAL/CHD-I(J&K-/2010 08/10/2010 Commissioner of Central Excise-JAMMU & KASHMIR GAURAV AGRO-CHEM INDUSTRIES,
-C.C.E. JAMMU 32 E/392/2011-DB OIA- 1024-1027/CE/APPEAL/CHD-I(J&K-/2010 08/10/2010 Commissioner of Central Excise-JAMMU & KASHMIR GAURAV AGRO-CHEM INDUSTRIES,
-C.C.E. JAMMU 33 E/393/2011-DB OIA- 1024-1027/CE/APPEAL/CHD-I(J&K-/2010 08/10/2010 Commissioner of Central Excise-JAMMU & KASHMIR GAURAV AGRO-CHEM INDUSTRIES,
-C.C.E. JAMMU 34 E/429/2011-DB OIA- 1089-1096/CE/APPL/CHD-I(JK-/2010 06/11/2010 Commissioner of Central Excise-JAMMU & KASHMIR K.S. PROFILES,
-C.C.E. JAMMU 35 E/430/2011-DB OIA- 1089-1096/CE/APPL/CHD-I(JK-/2010 06/11/2010 Commissioner of Central Excise-JAMMU & KASHMIR K.S. PROFILES,
-C.C.E. JAMMU 36 E/431/2011-DB OIA- 1089-1096/CE/APPL/CHD-I(JK-/2010 06/11/2010 Commissioner of Central Excise-JAMMU & KASHMIR K.S. PROFILES,
-C.C.E. JAMMU 37 E/432/2011-DB OIA- 1089-1096/CE/APPL/CHD-I(JK-/2010 06/11/2010 Commissioner of Central Excise-JAMMU & KASHMIR K.S. PROFILES,
-C.C.E. JAMMU 38 E/433/2011-DB OIA- 1089-1096/CE/APPL/CHD-I(JK-/2010 06/11/2010 Commissioner of Central Excise-JAMMU & KASHMIR K.S. PROFILES,
-C.C.E. JAMMU 39 E/434/2011-DB OIA- 1089-1096/CE/APPL/CHD-I(JK-/2010 06/11/2010 Commissioner of Central Excise-JAMMU & KASHMIR K.S. PROFILES,
-C.C.E. JAMMU 40 E/435/2011-DB OIA- 1089-1096/CE/APPL/CHD-I(JK-/2010 06/11/2010 Commissioner of Central Excise-JAMMU & KASHMIR K.S. PROFILES,
-C.C.E. JAMMU 41 E/436/2011-DB OIA- 1089-1096/CE/APPL/CHD-I(JK-/2010 06/11/2010 Commissioner of Central Excise-JAMMU & KASHMIR K.S. PROFILES,
-C.C.E. JAMMU 42 E/437/2011-DB OIA- 1071-1074/CE/APPL/CHD-I(JK-/2010 16/11/2010 Commissioner of Central Excise-JAMMU & KASHMIR TAWI CHEMICAL INDUSTRIES (UNIT-II)
-C.C.E. JAMMU 43 E/438/2011-DB OIA- 1071-1074/CE/APPL/CHD-I(JK-/2010 16/11/2010 Commissioner of Central Excise-JAMMU & KASHMIR TAWI CHEMICAL INDUSTRIES (UNIT-II)
-C.C.E. JAMMU 44 E/439/2011-DB OIA- 1071-1074/CE/APPL/CHD-I(JK-/2010 16/11/2010 Commissioner of Central Excise-JAMMU & KASHMIR TAWI CHEMICAL INDUSTRIES (UNIT-II)
-C.C.E. JAMMU 45 E/440/2011-DB OIA- 1071-1074/CE/APPL/CHD-I(JK-/2010 16/11/2010 Commissioner of Central Excise-JAMMU & KASHMIR TAWI CHEMICAL INDUSTRIES (UNIT-II)
-C.C.E. JAMMU 46 E/441/2011-DB OIA- 1075-1081/CE/APPL/CHD-I(JK-/2010 16/11/2010 Commissioner of Central Excise-JAMMU & KASHMIR TAWI CHEMICAL INDUSTRIES
-C.C.E. JAMMU 47 E/442/2011-DB OIA- 1075-1081/CE/APPL/CHD-I(JK-/2010 16/11/2010 Commissioner of Central Excise-JAMMU & KASHMIR TAWI CHEMICAL INDUSTRIES
-C.C.E. JAMMU 48 E/443/2011-DB OIA- 1075-1081/CE/APPL/CHD-I(JK-/2010 16/11/2010 Commissioner of Central Excise-JAMMU & KASHMIR TAWI CHEMICAL INDUSTRIES
-C.C.E. JAMMU 49 E/444/2011-DB OIA- 1075-1081/CE/APPL/CHD-I(JK-/2010 16/11/2010 Commissioner of Central Excise-JAMMU & KASHMIR TAWI CHEMICAL INDUSTRIES
-C.C.E. JAMMU 50 E/445/2011-DB OIA- 1075-1081/CE/APPL/CHD-I(JK-/2010 16/11/2010 Commissioner of Central Excise-JAMMU & KASHMIR TAWI CHEMICAL INDUSTRIES
-C.C.E. JAMMU 51 E/446/2011-DB OIA- 1075-1081/CE/APPL/CHD-I(JK-/2010 16/11/2010 Commissioner of Central Excise-JAMMU & KASHMIR TAWI CHEMICAL INDUSTRIES
-C.C.E. JAMMU 52 E/447/2011-DB OIA- 1075-1081/CE/APPL/CHD-I(JK-/2010 16/11/2010 Commissioner of Central Excise-JAMMU & KASHMIR TAWI CHEMICAL INDUSTRIES
-C.C.E. JAMMU 53 E/520/2011-DB OIA- 1106-1109/CE/APPL/CHD-I(JK-/2010 26/11/2010 Commissioner of Central Excise-JAMMU & KASHMIR BERGER PAINTS INDIA LTD.,
-C.C.E. JAMMU 54 E/521/2011-DB OIA- 1106-1109/CE/APPL/CHD-I(JK-/2010 26/11/2010 Commissioner of Central Excise-JAMMU & KASHMIR BERGER PAINTS INDIA LTD.,
-C.C.E. JAMMU 55 E/522/2011-DB OIA- 1106-1109/CE/APPL/CHD-I(JK-/2010 26/11/2010 Commissioner of Central Excise-JAMMU & KASHMIR BERGER PAINTS INDIA LTD.,
-C.C.E. JAMMU 56 E/523/2011-DB OIA- 1106-1109/CE/APPL/CHD-I(JK-/2010 26/11/2010 Commissioner of Central Excise-JAMMU & KASHMIR BERGER PAINTS INDIA LTD.,
-C.C.E. JAMMU Appearance S/Shri S.K. Malhotra, Deepak Suri and R.K. Hasija, Advocates for the appellants.
S/Shri A.K. Saini and Satyapal, Authorized Representative (DRs) for the Respondent.
CORAM: Honble Shri Justice Dr. Satish Chandra, President Honble Shri B. Ravichandran, Member (Technical) Final Order No. 61109-61164 / 2018 Dated : 08/03/2018 Per. Justice (Dr.) Satish Chandra :-
These bunch of appeals are with reference to on education/ higher education cess. Briefly stated the appellant is having a manufacturing unit in Jammu and was availing exemption under Notification 56/2002-CE dated 14/11/2002.
2. Heard both the sides and perused the appeal record.
3. The dispute is with reference to eligibility of the appellant for exemption/refund of education/higher education cess paid on the goods manufactured and cleared by the appellant by availing area based exemption under Notification 56/2002-CE dated 14/11/2002. We note that the issue stands settled by the Honble Supreme Court in SRD Nutrients Pvt. Ltd. vs. CCE, Guwahati 2017 TIOL 416 SC CX. As such, following the ratio of the Honble Supreme Court who held that the assessee is eligible for such refund which is paid alongwith the excise duty once the excise duty itself was exempted, all the appeals which were on this dispute are allowed. No other ground/grievance is pressed.
(Order dictated and pronounced in the open court) (Justice Dr. Satish Chandra) President (B. Ravichandran) Member (Technical) PK 4 EX/108 of 2011