Custom, Excise & Service Tax Tribunal
M/S. Sri Venkateswara Oxygen Pvt. Ltd vs Cce, Coimbatore on 11 March, 2010
IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL SOUTH ZONAL BENCH, CHENNAI E/S/22/2010 & E/32/2010 (Arising out of Order in Appeal No. 141/09 dated 27.11.2009, passed by the Commissioner of Central Excise, (Appeals), Coimbatore ). For approval and signature Honble Dr. CHITTARANJAN SATAPATHY, Technical Member M/s. Sri Venkateswara Oxygen Pvt. Ltd. : Appellant Vs. CCE, Coimbatore : Respondent
Appearance Shri S. Kandasamy, Consultant, for the appellant Shri C. Dhanasekaran, SDR, for the respondent CORAM Dr. CHITTARANJAN SATAPATHY, Technical Member Date of hearing : 11.03.2010 Date of decision : 11.03.2010 Final ORDER No._____________ Heard both sides. The appellants have taken credit of duty paid by the supplier as directed by the excise authorities at the suppliers end. The ground has been taken by the central excise officers having jurisdiction over the appellants that duty is not payable at the suppliers end and therefore credit is not admissible to the appellants.
2. Shri S. Kandasamy, Ld. Consultant, appearing for the appellants states that following two precedent decisions hold that the quantum of duty already determined by the jurisdictional officers of supplier unit cannot be contested or challenged by the officers in charge of the recipient unit:-
(a) CCE Vs. MDS Switchgear Ltd.
2008 (229) ELT 485 (S.C.)
(b) Ruptex Mineral Water Pvt. Ltd. Vs. CCE, Jaipur 2008 (228) ELT 440 (Tri.-Del.)
3. Heard the Ld. SDR.
4. In the light of the cited decision by the Honble Supreme Court in the case of MDS Switchgear (supra), the jurisdictional officers at the end of the appellants cannot question the quantum of duty paid at the suppliers end. Consequently, the appellants cannot be denied the credit in respect of duty paid on the impugned goods received by them. After dispensing with the requirement of predeposit, the impugned order is set aside and the appeal is allowed.
(Order pronounced and dictated in the open Court) (Dr. CHITTARANJAN SATAPATHY ) TECHNICAL MEMBER BB 3