Custom, Excise & Service Tax Tribunal
M/S The Basti Sugar Mills Co. Ltd vs Commissioner Of Central Excise, ... on 15 May, 2014
IN THE CUSTOMS, EXCISE AND SERVICE TAX
APPELLATE TRIBUNAL, NEW DELHI
PRINCIPAL BENCH, COURT NO. III
Excise Appeal No. 191 & 196 of 2012-EX [SM]
[Arising out of Order-In-Appeal No. 231/CE/APPL./2011 Dated 08.11.2011 and 222/CE/APPL./2011 Dated 31.10.2011 both passed by Commissioner of Central Excise, Allahabad]
For approval and signature:
Honble Ms. Archana Wadhwa, 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 Lordships wish to see the fair copy of the Order?
Seen
4
Whether Order is to be circulated to the Departmental authorities?
Yes
M/s The Basti Sugar Mills Co. Ltd. Appellants
Vs.
Commissioner of Central Excise, Allahabad Respondent
Appearance:
None for the Appellants Shri Yogesh Gupta, AR for the Respondent Date of Hearing /Decision: 15.05.2014 ORDER NO. FO/ 52213-52214 /2014- (SM) Per Archana Wadhwa:
The issue involved in both the cases is identical and as such both the appeals are disposed of by a common order.
2. The dispute relates to use of various iron and steel items as also welding electrodes which according to the appellants have been used for repair and maintenance of the machinery in which case they would be entitled to the credit of duty paid on the same in terms of various decisions of the Tribunal. One such reference can be made to Tribunals decision in the case of J K Sugar Ltd. vs. CCE, Meerut II [2011 (270) ELT 225 (Tri-Del)] and Sarjoo Sahakari Chini Mills Ltd. vs. CCE, Lucknow [2014 (301) ELT 387 (Tri-Del)].
3. The dispute relates to factual verification for which, I set aside the impugned order and remand the matter to original adjudicating authority for fresh decision, in the light of law declaration by various Courts, after verification of the factual position.
(Dictated and Pronounced in the open Court)
( Archana Wadhwa ) Member(Judicial)
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