Custom, Excise & Service Tax Tribunal
M/S. Maihar Cement Unit No.2 vs C.C.E., Bhopal on 19 February, 2014
IN THE CUSTOMS, EXCISE & SERVICE TAX
APPELLATE TRIBUNAL
WEST BLOCK NO.2, R.K. PURAM, NEW DELHI 110 066
Date of Hearing 19.02.2014
For Approval &Signature :
Honble Mrs. Archana Wadhwa, Member (Judicial)
1.
Whether Press Reporter may be allowed to see the Order for publication as per Rule 27 of the CESTAT (Procedure) Rules, 1982?
No
2.
Whether it would be released under Rule 27 of the CESTAT (Procedure) Rules, 1982 for publication in any authoritative report or not?
No
3.
Whether Lordships wish to see the fair copy of the order?
Seen
4.
Whether order is to be circulated to the Department Authorities?
Yes
Appeal No. E/1817/2008 -EX[SM]
[Arising out of Order-in-Appeal Nos.85/BPL/2008, dated 18.06.2008 passed by C.C.E.(Appeals), Bhopal]
M/s. Maihar Cement Unit No.2 Appellants
Vs.
C.C.E., Bhopal Respondent
Appearance Shri Sanjay Grover, Advocate - for the appellants Shri BB Sharma, DR - for the respondent CORAM: Honble Mrs. Archana Wadhwa, Member (Judicial) Final Order No.50629, dated 19.02.2014 Per Honble Mrs. Archana Wadhwa :
The short issue involved in the present appeal is as to whether the appellants, who are engaged in the manufacture of cement, is entitled to use of CENVAT credit of duty paid on the spares of the crusher installed in the captive mines, which mines are under the ownership of their Unit No.I.
2. After hearing both the sides, I find that the idendtical issue for a different period in the same appellants case was considered by the Tribunal and vide its Final Order No.1420/2012/SM-BR, dated 21.08.2012, their appeal stands allowed.
3. By following the said decision, I set aside the impugned order and allow the appeal with consequential relief to the appellants.
(Dictated and pronounced in the Open Court) (Archana Wadhwa) Member (Judicial) SSK -2-