Custom, Excise & Service Tax Tribunal
M/S.Rexon Strips Ltd vs Commissioner Of Central Excise, ... on 6 November, 2017
IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE
TRIBUNAL, KOLKATA
EASTERN ZONAL BENCH: KOLKATA
Appeal No. E/644/08
(Arising out of Order-in-Appeal No.36/CE/B-II/2008 dated 19.09.2008 passed by the Commissioner(Appeals), Central Excise, Customs & Service Tax, Bhubaneswar.)
M/s.Rexon Strips Ltd.
Applicant (s)/Appellant (s)
Vs.
Commissioner of Central Excise, Customs & Service Tax, BBSR-II
Respondent (s)
Appearance:
NONE for the Appellant Shri A.K.Biswas, Supdt.(AR) for the Revenue CORAM:
Honble Mrs. Archana Wadhwa, Member(Judicial) Date of Hearing/Decision :- 06.11.2017 ORDER NO.FO/A/77677/2017 Per Mrs. Archana Wadhwa.
On matter being called, nobody appeared for the appellant, neither is there any adjournment request. Accordingly, I have heard Shri A.K.Biswas, Supdt.(AR) for the Revenue and have gone through the impugned order.
2. The short issue required to be decided is as to whether welding electrodes, used for repair and maintenance of plant and machinery are Cenvatable or not.
3. I find the issue is no more res integra and stands decided by the Tribunal in the case of DSM Sugar v. Commissioner of C.Ex., Meerut-II [2017 (346) E.L.T. 407 (Tri.-Del.)].
4. After taking note of the decision of various High Courts as also the precedent Tribunal decision, it stands held that welding electrodes were Cenvatable.
5. ld.AR has brought to my notice that Honble Rajasthan High Courts decision in the case of Hindustan Zinc Ltd. stand appealed against by the Revenue and the appeal stands admitted by the Honble Supreme Court. However, he fairly agrees that there is no stay of operation of the Honble Rajasthan High Courts decision in which case, the law declared by the Honble High Court would control the field.
6. In view of the above, I find no merits in the Revenues stand. Accordingly, the impugned order is set aside and appeal is allowed with consequential relief to the appellant, if any.
(Pronounced and dictated in the open court.)
SD/
(ARCHANA WADHWA) MEMBER(JUDICIAL)
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Appeal No.E/644/08