Custom, Excise & Service Tax Tribunal
C.C.E., Jaipur-Ii vs M/S. Binani 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 No. E/2281/2006 -EX[SM]
[Arising out of Order-in-Appeal No.254(HKS)CE/JPR-II/2006, dated 10.04.2006 passed by the C.C.E.(Appeals), Jaipur]
C.C.E., Jaipur-II Appellant
Vs.
M/s. Binani Cement Ltd,. Respondent
Appearance Shri B.B. Sharma, Advocate - for the appellant Shri Sudhir Gupta, Sr. Advocate Shri Amarjit Singh Bedi, Advocate - for the respondent CORAM: Honble Mrs. Archana Wadhwa, Member (Judicial) Final Order No.58354, dated 26.11.2013 Per Honble Mrs. Archana Wadhwa :
Being aggrieved with the order passed by the Commissioner (Appeals), Revenue has filed the present appeal. The issue relates to availing of CENVAT credit of the duty paid on welding electrodes. The Commissioner (Appeals) has allowed the benefit by observing as under:-
The issue in the instant case and that of in the above case is identical as in both these cases the issue is regarding admissibility of credit on welding electrodes. Therefore, the ratio of the above case law would squarely be applicable to the present case. Here I would also like to mention that the welding electrodes was one of the items before the Hon'ble Supreme Court in the case of Vikram Cement Vs. CCE Indore [2005 (187) 145 (SC)]. In that case the Hon'ble judges differed with the earlier judgement of the Hon'ble Supreme Court in the case of CCE Jaipur vs. Udaipur Udyog Ltd., 2004 (171) ELT 289 and referred the matter to the larger bench. The larger bench over ruled the decision of the apex court in the case of CCE, Jaipur vs. J.K. Udaipur Udyog (Supra) & has now decided the issue in principle in favour of the petitioners in case of Vikram Cement [2006 (194) ELT 3). In view of the latest decision of the Apex Court, the issue of admissibility of credit on welding electrodes stands decided in favour of the appellants.
2. I find that the issue stands covered by various decisions of the Hon'ble High Courts and the Tribunal in a number of decisions has followed the Hon'ble High Court declaration of law on the issue. I find no infirmity in the views of the Commissioner (Appeals), which is based upon the declaration of law by high appellate forums. Accordingly, the Revenues appeal is rejected.
(Dictated and pronounced in the Open Court) (Archana Wadhwa) Member (Judicial) SSK -2-