Custom, Excise & Service Tax Tribunal
M/S. Rba Exports Pvt. Ltd vs Cce, Chennai Ii on 14 December, 2015
IN THE CUSTOMS, EXCISE & SERVICE TAX
APPELLATE TRIBUNAL
SOUTH ZONAL BENCH, CHENNAI
Appeal Nos. E/41655 & 41656/2013
(Arising out of Order-in-Appeal Nos.172 & 173/2013 dated 8.5.2013 passed by the Commissioner of Central Excise (Appeals), Chennai)
M/s. RBA Exports Pvt. Ltd. Appellant
Vs.
CCE, Chennai II Respondent
Appearance Shri T. Sundaranathan, Advocate for the Appellant Shri B. Balamurugan, AC (AR) for the Respondent CORAM Honble Shri D.N. Panda, Judicial Member Date of Hearing / Decision: 14.12.2015 Final Order Nos. 41681-41682 / 2015 Learned counsel explains that the goods used in making capital goods entitles the appellant to the CENVAT credit. Merely using the decision of the Larger Bench in the case of Vandana Global Ltd. Vs. CCE, Raipur 2010 (253) ELT 440 (Tri. LB), the authorities have denied the claim.
2. In the past, due to development of law by the pronouncement of the Apex Court and also the High Courts, the matters have been remanded to re-examine with a fresh look.
(i) Commissioner of CentraL Excise, Jaipur Vs Rajasthan Spinning & Weaving Mills Ltd. reported in 2010 (255) E.L.T. 481 (S.C.).
(ii) Commissioner of Central Excise, Mysore Vs ICL Sugars Ltd. - 2011 (271) E.L.T.360 (Kar.).
(iii) Commissioner of Central Excise, Tiruchirapalli Vs India Cements Ltd. 2014 (305) E.L.T.558 (Mad.).
(iv) Mundra Ports and Special Economic Zone Ltd. Vs Commissioner of Central Excise & Customs - 2015-TIOL-1288-HC-AHM-ST.
(v) Sarawati Sugar Mills Vs Commissioner of Central Excise, Delhi-III 2011 (270) E.L.T.465 (S.C.).
(vi) Vandana Global Ltd. Vs Commissioner of Central Excise, Raipur 2010 (253) E.L.T. 440 (Tri. - LB).
(vii) Jayaswal Neco Ltd. Vs Commissioner of Central Excise, Raipur 2015 (319) E.L.T. 247 (S.C.).
(viii) India Cements Ltd. Vs CESTAT, Chennai 2015 (321) E.L.T. 209 (Mad.).
(ix) M/s. Empee Sugars and Chemicals Ltd. Vs Commissioner of Central Excise, Tirunelveli vide Final Order No.41121-40122/2015, dated 06.02.2015 in Appeal No.E/41636 & 41637/2014
3. In view of the above, the goods described in para 2 of the appellate order, used during different periods is to be examined on the basis of evidence that shall be adduced by the appellant and considering the contentions the authority shall pass appropriate order.
4. So far as Appeal No. E/41655/2013 is concerned, it is the submission of learned counsel that the authority who has issued the show-cause notice and passed the order has done so without authority. Therefore the order lacks jurisdiction.
5. Since the matter is remanded, this issue shall be raised before the adjudicating authority who shall examine the jurisdiction in the light of the notification vesting the authority on the officer. If he is satisfied on jurisdiction, he shall proceed further.
6. It is expected that the appellant shall get proper opportunity of hearing both on merit as well as on jurisdiction issue. Upon hearing the defence, the Authority shall pass a reasoned and speaking order.
7. In the result, both appeals are remanded to adjudicating authority.
(Dictated and pronounced in open court) (D.N. Panda) Judicial Member Rex 3