Custom, Excise & Service Tax Tribunal
Cce, Visakhapatnam vs M/S. Sri Sarvaraya Sugars Ltd on 12 March, 2010
CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL
SOUTH ZONAL BENCH AT BANGALORE
Bench SMB
Court I
Date of Hearing: 12/03/2010
Date of decision:12/03/2010
Appeal No.E/310/09
(Arising out of Order-in-Appeal No.43/2008(V-II)CE dt. 30/12/2008 passed by Commissioner(Appeals), Visakhapatnam)
For approval and signature:
Honble Mr. M.V.Ravindran, Member(Judicial)
1.
Whether Press Reporters may be allowed to see the Order for publication as per Rule 27 of the CESTAT (Procedure) Rules, 1982?
No
2.
Whether it should be released under Rule 27 of the CESTAT (Procedure) Rules, 1982 for publication in any authoritative report or not?
No
3.
Whether their Lordship wish to see the fair copy of the Order?
Seen
4.
Whether Order is to be circulated to the Departmental authorities?
Yes
CCE, Visakhapatnam
..Appellant(s)
Vs.
M/s. Sri Sarvaraya Sugars Ltd.
Respondent(s)
Appearance Mr. M.M.Ravi Rajendran, JDR for the Revenue.
Mr.B.N.Gururaj, Advocate for the respondent.
Coram:
Honble Mr. M.V.Ravindran, Member(Judicial) FINAL ORDER No._______________________2010 Per M.V.Ravindran This appeal is filed by the Revenue against the Order-in-Appeal No.43/2008(V-II)CE dt. 30/12/2008.
2. Heard both sides and perused records.
3. The issue involved in this case is regarding the reversal of Cenvat Credit on the glass bottles which got damaged during the process of loading final product i.e. aerated waters.
4. Ld. Counsel for the respondents submits that the issue is now settled by the Final Order No.1465/09 dt. 4/12/2009 of this Bench. He produces a copy of the said Final Order.
5. On perusal of the order, I fid that the issue involved in Final Order dt. 4/12/2009 and in the current appeal are same. Since the issue is already settled in favour of the respondent, I find that the impugned order is correct and legal and does not suffer from any infirmity. The appeal filed by the Revenue is rejected. (Pronounced and dictated in open court) (M.V.Ravindran) Member (Judicial) Nr 2