Custom, Excise & Service Tax Tribunal
M/S. Sonic Biochem Extractions Ltd vs Cce, Chandigarh on 1 January, 2008
IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL, R.K. PURAM, W.B. NO.2, PRINCIPAL BENCH
NEW DELHI, COURT NO. III
Excise Appeal No.1329 of 2006 SM (BR)
[Arising out of Order-in-Original No.97/COMMR/CE/IND/05 dated 29.11.2005 passed by the Commissioner of Central Excise & Customs, Indore]
Date of Hearing/decision:1.1.2008
For approval and signature:
Hon'ble Mr. P.K. Das, 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.
2. Whether it should be released under Rule 27 of the :
CESTAT (Procedure) Rules, 1982 for publication
in any authoritative report or not?
3. Whether Their Lordships wish to see the fair copy :
of the Order?
4. Whether Order is to be circulated to the Departmental :
authorities?
M/s. Sonic Biochem Extractions Ltd. Appellant
Vs.
CCE, Chandigarh Respondent
Appearance:
Mr. Ramesh Nair, Advocate for the appellant.
Mr. A.K. Rastogi, Authorised Departmental Representative for the respondent.
CORAM: Mr. P.K. Das, Member (Judicial)
O R D E R
Per P.K. Das:
Heard both sides and perused the records.
2. The issue involved is reversal of credit on inputs where remission granted on final products. It is seen that the Larger Bench of the Tribunal in the case of Grasim Industries Ltd. Vs. Commissioner of Central Excise, Indore - 2007 (208) ELT 336 (T-LB) held in favour of the appellants. So, the impugned order insofar as reversal of credit on inputs where reversal of duty on final products is granted, is set aside. The appeal is allowed in accordance with law. Order dictated & pronounced in open court on 1.1.08.
( P.K. Das ) Member (Judicial) ckp.