Custom, Excise & Service Tax Tribunal
M/S Gujarat Ambuja Cements Limited vs Cce, Chandigarh on 4 September, 2014
IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL West Block No. 2, R.K. Puram, New Delhi 110 066. Principal Bench, New Delhi COURT NO. I DATE OF HEARING/DECISION : 04/09/2014. Excise Appeal No. 3538 of 2005 [Arising out of the Order-in-Appeal No. 220/CE/CHD/2005 dated 13/06/2005 passed by The Commissioner (Appeals) of Central Excise, Chandigarh.] For Approval and signature : Honble Shri Justice G. Raghuram, President Honble Shri Rakesh Kumar, Member (Technical) 1. Whether Press Reporters may be allowed to see : the Order for publication as per Rule 27 of the CESTAT (Procedure) Rules, 1982? 2. Whether it would be released under Rule 27 of : the CESTAT (Procedure) Rules, 1982 for publication in any authoritative report or not? 3. Whether their Lordships wish to see the fair : copy of the order? 4. Whether order is to be circulated to the : Department Authorities? M/s Gujarat Ambuja Cements Limited Appellant Versus CCE, Chandigarh Respondent
Appearance Shri Amit Jain, Advocate for the appellant.
Shri Pramod Kumar, Authorized Representative (Jt. CDR) for the Respondent.
CORAM : Honble Shri Justice G. Raghuram, President Honble Shri Rakesh Kumar, Member (Technical) Final Order No. 53598/2014 Dated : 04/09/2014 Per. Rakesh Kumar :-
The appellant are manufacturers of clinker as well as cement chargeable to Central Excise duty. Their unit is located in Himachal Pradesh and in respect of cement they are availing of exemption under Notification No. 50/03-CE. The clinker manufactured is captively cleared for use in the manufacture of cement. The only point of dispute in this case is as to whether the clinker manufactured by the appellant and captively used for manufacture of cement is eligible for exemption under Notification No. 67/95-CE or not. This issue was decided against the appellant by the Commissioner (Appeals) vide his order-in-appeal No. 220/CE/CHD/2005 dated 13/06/2005 against which this appeal has been filed.
2. Heard both the sides.
3. Both the sides agreed that the issue involved in this case stands decided against the appellant by the Tribunal judgment in the case of Associated Cement Co. Ltd. vs. CCE, Chandigarh reported in 2006 (206) E.L.T. 329 (Tri. Del.), wherein the Tribunal has held that when the cement unit is availing of area based exemption Notification No. 50/03-CE and clinker is captively used for manufacture of cement, the same would not be eligible for exemption under Notification No. 67/95-CE. The clinker is not eligible for exemption under Notification No. 50/03-CE as it is in the negative list of the exemption. In view of this, there is no infirmity in the impugned order. The appeal is dismissed.
(Operative part of the order pronounced in the open court.) (Justice G. Raghuram) President (Rakesh Kumar) Member (Technical) PK ??
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