Custom, Excise & Service Tax Tribunal
Cce, Jaipur-I vs M/S.Powerage Industries Alwar ... on 24 July, 2013
IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL
NEW DELHI.
Date of Hearing/Decision:24.07.2013
Excise Appeal No.E/3647/2005-EX (DB)
(Arising out of Order-in-Appeal No.260(MPM)/CE/JPR-I/2005 dated 07.09.2005 passed by the Commissioner of Central Excise (Appeals-I), Central Excise, Jaipur.)
CCE, Jaipur-I .Appellant
Vs.
M/s.Powerage Industries Alwar (Rajasthan) ..Respondent
Appearance:Rep.by Sanjay Jain, DR for the appellant.
Rep. by Shri Jatin Mahajan, DR for the respondent. CORAM : Honble Shri D.N. Panda, Judicial Member Honble Shri Rakesh Kumar, Technical Member Final Order No. 57201/2013 Dated: 24/07/2013 Per D.N. Panda:
Revenue is against appellate order which has allowed the cenvat credit availed by the appellant on the inputs purchased from a manufacturer while the goods purchased have not resulted out of manufacture in the hands of the seller. There is no evidence to show that amount of duty paid by the appellant has not gone to treasury. Therefore penalizing the appellant to disallow the cenvat credit may be pre-judential to the interest of justice. Accordingly, Revenues appeal is dismissed.
( D.N. Panda ) Judicial Member ( Rakesh Kumar ) Technical Member Ckp.1 Excise Appeal No.E/3647/2005-EX (DB)