Custom, Excise & Service Tax Tribunal
M/S. The India Cements Ltd vs Cc,Ce&St, Guntur on 21 September, 2016
CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL REGIONAL BENCH AT HYDERABAD Bench SMB Court I Appeal No.E/651/2009 (Arising out of Order-in-Appeal No.03/2009(T)(D)CE dt. 13/04/2009 passed by CCE,C&ST(Appeals), Guntur) For approval and signature: Honble Ms. Sulekha Beevi, C.S., 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 Lordship wish to see the fair copy of the Order? 4. Whether Order is to be circulated to the Departmental authorities? M/s. The India Cements Ltd. ..Appellant(s) Vs. CC,CE&ST, Guntur ..Respondent(s)
Appearance Ms. M. Mariam, Advocate for the appellant. Shri Arun Kumar, Asst. Commissioner(AR) for the respondent.
Coram:
Honble Ms. Sulekha Beevi, C.S., Member(Judicial) Date of Hearing:21/09/2016 Date of decision:21/09/2016 FINAL ORDER No._______________________ [Order per: Sulekha Beevi, C.S.] The appellant is aggrieved by the disallowance of CENVAT credit availed on MS items during the period August 2006 to April 2007. It is submitted by the learned counsel Ms. M. Mariam appearing for the appellant that the subject items were used for construction of raw mill in the factory. The issue stands covered by the judgment laid in CCE, Tiruchirapalli Vs. India Cements Ltd. [2014(305) ELT 558 (Mad.)] and also the judgment of this Tribunal in the case of CC&CE, Guntur Vs. KCP Ltd. [Final Order No.A/30019/16 dt. 31/12/2015. In view thereof, following the ratio laid in the above decisions, the impugned order is set aside and the appeal is allowed with consequential reliefs, if any. (Pronounced and dictated in open court) SULEKHA BEEVI C.S. MEMBER(JUDICIAL) Raja.2