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Custom, Excise & Service Tax Tribunal

Panoli Intermediate (India) Pvt Ltd vs C.C.E. & S.T.- Vadodara-Ii on 27 April, 2018

        

 

In The Customs, Excise & Service Tax Appellate Tribunal
West Zonal Bench At Ahmedabad

Appeal No.E/10744/2018-SM
[Arising out of OIA NO. VAD-EXCUS-002-APP-722-2017-18 dated 14.12.2017 passed by the Commissioner (Appeals) Central Excise- Vadodara]

Panoli Intermediate (India) Pvt Ltd                                 Appellant
Vs
C.C.E. & S.T.-  Vadodara-ii                                            Respondent						

Represented by:

For Appellant: Shri Paritosh Gupta (advocate) For Respondent: Mr. Gobind Jha (AR) CORAM:

HONBLE DR. D.M. MISRA, MEMBER (JUDICIAL) Date of Hearing/Decision:27.04.2018 Final Order No. A / 10887 /2018 Per: D.M. Misra Heard both the sides.

2. This is an appeal filed against Order In Appeal NO. VAD-EXCUS-002-APP-722-2017-18 passed by the Commissioner (Appeals) Central Excise, (Vadodara).

3. The short issue involved in the present appeal is whether the appellant are eligible to avail CENVAT credit of duty paid on inputs namely, MS angels, channels, beams, plates etc. are used in the fabrication of storage tanks/ vessels installed in the factory premise, for storage of the raw material.

4. Ld. Advocate shri Paritosh Gupta for the appellant submits that the amount involved in the present appeal is Rs. 5,68,748/- and the period is Feb 2015 to Dec 2015. He submits that for earlier period, in their own case, this Tribunal has held that credit of duty paid on the aforesaid items is eligible vide Order No. A/10455-10459 /2018 dated 09/03/2018.

5. Ld. AR for the Revenue reiterated the findings of the Ld. Commissioner (Appeals).

6. I find that in the appellants own case, this Tribunal, for earlier period Held that the inputs viz. MS angels, channels, beams, plates etc. used in the fabrication of storage tanks are admissible to credit factory premise. In the result impugned order is set aside and appeal is allowed with consequential relief if any as per law.

(Dictated and pronounced in the open court) (Dr. D.M. Misra) Member (Judicial) Seema ??

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E/10744/2018-SM