Custom, Excise & Service Tax Tribunal
Associated Cement Companies Ltd vs Commissioner Of Central Excise, ... on 11 August, 2014
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL SOUTH ZONAL BENCH BANGALORE Final Order No. 21311 / 2014 Appeal(s) Involved: E/825/2004-DB [Arising out of Order-in-Appeal No. 277/2004 dated 21/06/2004 passed by the Commissioner of Central Excise, Mangalore] Associated Cement Companies Ltd. At & Post - Wadi, Gulbarga Karnataka Appellant(s) Versus Commissioner of Central Excise, Customs and Service Tax, Belgaum No. 71, Club Road, Central Excise Building, Belgaum - 590 001 Karnataka Respondent(s)
Appearance:
Mr. R.G. Utagikar, Authorized Rep. 162/19A, Railway Lines, Jawahir Apartment, Near Shanti Sagar Mangal Karyalaya, Solapur 413 001 Maharashtra For the Appellant Mr. N. Jagdish, AR For the Respondent CORAM:
HON'BLE SHRI B.S.V. MURTHY, TECHNICAL MEMBER HON'BLE SHRI S.K. MOHANTY, JUDICIAL MEMBER Date of Hearing: 11/08/2014 Date of Decision: 11/08/2014 Order Per: B.S.V. MURTHY The issue involved is eligibility of the appellant for modvat credit in respect of Explosives, Gases, Lubricants, Electrodes and capital goods used in the mines. Both sides agree that the only issue which is required to be considered is whether the mines in which such inputs have been used are captive mines or not in view of the fact that the matter is otherwise no longer res integra. Both sides agree that the matter should be remanded for verification of this aspect and for decision on various issues in accordance with the law settled by the Honble Supreme Court. The impugned order is set aside and the matter is remanded to the original adjudicating authority to decide the matter in accordance with the decision of the Honble Supreme Court. (Operative portion of the order has been pronounced in open court on 11.08.2014) (S.K. MOHANTY) JUDICIAL MEMBER (B.S.V. MURTHY) TECHNICAL MEMBER iss