Custom, Excise & Service Tax Tribunal
M/S Kisan Sahkari Chinni Mills Ltd vs Cce, Meerut-I on 18 December, 2009
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL
NEW DELHI
COURT NO. II
Excise Appeal No. 2696-2697 of 2007-SM
(Arising out of Order-in-Appeal No. 141 & 142/CE/MRT-I/2007 dated 11.7.2007 passed by the Commissioner (Appeals), Central Excise, Meerut-I)
M/s Kisan Sahkari Chinni Mills Ltd. Appellant
Vs.
CCE, Meerut-I Respondent
Date of Hearing: 18.12.2009 Appearance :
Appeared for Appellant - Shri Vikrant Karkaria, Advocate
Appeared for Respondent - Shri S.K. Bhaskar, DR
CORAM: HONBLE MR. D.N. PANDA, JUDICIAL MEMBER
Order No.dated.
Per D.N. Panda:
Both sides agree that the controversy related to claim of Cenvat credit on the use of welding electrodes. Ld. Counsel Shri Vikrant Karkaria submits that if an opportunity is granted to the Appellant on the basis of the ratio laid down by Tribunals order in the case of M/s Kisan Sahkari Chinni Mills decided in Excise Appeal No. E/625/05 dated 3.11.09, for decision upon appropriate factual finding and applying the law laid down by the Tribunal in the case of Vikram Cement Vs. CCE reported in 2009 (242) ELT 545, the Appellant may not have any grievance.
2. Revenue does not oppose to the proposition for appropriate factual finding when law has been laid down by the Tribunal. Consequently, the matter is remanded to the ld. Adjudicating Authority to re-test the materials on record considering pleadings of the Appellant on the light of the decision in the above two cases for an appropriate order.
3. In the result, the orders of both the Authorities are set aside to grant an opportunity to the Appellant remanding back the matter to the ld. Adjudicating Authority.
(Dictated & pronounced in open Court) (D.N. PANDA) JUDICIAL MEMBER RM