Custom, Excise & Service Tax Tribunal
M/S. Shiv Real Ispat Pvt. Ltd vs C.C.E., Raipur on 17 September, 2014
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL WEST BLOCK NO.II, R.K. PURAM, NEW DELHI-110066. COURT - II Appeal No.E/1688/2011-EX[SM] [Arising out of Order-in-Appeal No.61/RPR-I/2011, dated 11.04.2011 passed by C.C.E.(Appeals), Raipur-I] M/s. Shiv Real Ispat Pvt. Ltd. : Appellants Vs. C.C.E., Raipur : Respondents
Present for the Appellants :
Shri Manish Saharan, Advocate Present for the Respondents :
Ms. Ranjana Jha, DR Coram: Honble Mr.D.N.Panda, Judicial Member Date of Hearing : 17.09.2014 FINAL ORDER NO.53650/2014, DATED: 17.09.2014 PER: D.N.PANDA Both sides agree that the issue relates to admissibility of CENVAT credit on angle, channel, etc. used for fabrication of support structures to erect various equipments. They also agree that the issue is pending before the Honble High Court of Chhattisgarh in the case of Vandana Global Ltd. It would be proper to send the matter to the ld. adjudicating authority to re-examine the issue in the light of the following decisions after affording an opportunity of hearing to the appellant and in the mean time if decision in the case of Vandana Global Ltd. is delivered by the Honble High Court, appellant is also entitled to argue on the basis of the ratio therein:-
(a) Vandana Global Ltd. vs. CCE, Raipur 2010 (253) ELT 440 (Tri.-LB)
(b) CCE, Jaipur vs. Rajasthan Spg. Mills Ltd. 2010 (255) ELT 481 (S.C.);
(c) Saraswati Sugar Mills vs. CCE, Delhi-III 2011 (270) ELT 481 (S.C.);
(d) CCE, Mysore vs. I.C.L. Sugar Ltd. 2011 (271) ELT 360 (Kar.).
(e) CCE, Coimbatore vs. Madras Aluminium Company Ltd. 2008 (226) ELT 342 (Mad.)
2. In view of the above, the appeal is remanded to ld. adjudicating authority for re-adjudication considering the grounds of appeal of Revenue as well as submissions of assessee and the ratio laid down in the aforesaid judgments including decision of Honble High Court of Chhattisgarh if that comes up in the mean time while re-adjudicating the matter. Ld. adjudicating authority shall also have advantage to go through the judgment of Honble High Court of Bombay in the case of Bharti Airtel Ltd. Vs. CCE, Pune [2014-TIOL-1452-HC-MUMB.] and pass appropriate order.
3. In the result, appeal is remanded with the direction above.
(Dictated and Pronounced in the open Court) (D.N.PANDA) JUDICIAL MEMBER SSK
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Appeal No.E/1688/2011