Custom, Excise & Service Tax Tribunal
M/S. Psg Sons Charities Metallurgy And vs Cce, Coimbatore on 21 May, 2010
IN THE CUSTOMS, EXCISE & SERVICE TAX
APPELLATE TRIBUNAL
SOUTH ZONAL BENCH AT CHENNAI
Appeal No. E/127/2009
(Arising out of Order-in-Appeal No. 10/2009-CE dated 9.1.2009 passed by the Commissioner of Central Excise (Appeals), Coimbatore)
M/s. PSG Sons Charities Metallurgy and
Foundry Division Appellants
Vs.
CCE, Coimbatore Respondent
Appearance Shri C. Sadasivam, Authorized Representative for the Appellants Shri T.H. Rao, SDR for the Respondent CORAM Honble Dr. Chittaranjan Satapathy, Technical Member Date of Hearing: 21.05.2010 Date of Decision: 21.05.2010 Final Order No. ____________ Heard both sides. Shri C. Sadasivam, authorized representative appearing for the appellants states that the impugned goods on which credit has been denied has actually been used for manufacturing machinery parts which is further used for building a machinery for manufacture of moulds. I find that at the time of hearing of the said application, waiver of predeposit was granted on the ground that the Larger Bench decision in the case of Vandana Global Ltd. Vs. CCE 2008 (230) ELT 169 was pending. Now that the Larger Bench decision is available vide 2010 (253) ELT 440 (Tri. LB), I am of the view that the matter requires to be re-examined by the original authority in the light of the Larger Bench decision after taking into account the submissions made on behalf of the appellants. As such, the impugned orders passed by the authorities below are set aside and the matter is remanded to the original authority for fresh decision after giving them an adequate opportunity of hearing to the appellants. The appeal is allowed by way of remand. (Dictated and pronounced in open court) (Dr. Chittaranjan Satapathy) Technical Member Rex ??
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