Custom, Excise & Service Tax Tribunal
Nelsun Paper Mills Ltd vs Cce, Trichy on 8 February, 2010
IN THE CUSTOMS, EXCISE & SERVICE TAX
APPELLATE TRIBUNAL
SOUTH ZONAL BENCH AT CHENNAI
Appeal No. ST/73/2009
(Arising out of Order-in-Appeal No. 30/2008 dated 29.10.2008 passed by the Commissioner of Central Excise (Appeals), Tiruchirappallai)
Nelsun Paper Mills Ltd. Appellants
Vs.
CCE, Trichy Respondent
Appearance Shri S. Muthuvenkataraman, Advocate for the Appellants Shri C. Rangaraju, SDR for the Respondent CORAM Honble Dr. Chittaranjan Satapathy, Technical Member Date of Hearing: 08.02.2010 Date of Decision: 08.02.2010 Final Order No. ____________ Heard both sides.
2. The learned counsel Shri S. Muthuvenkataraman appearing for the appellants states that the appellants have brought imported inputs for use in the manufacture of finished goods which are dutiable. The appellants have used CHA services for clearance of the imported inputs and are claiming credit in respect of the same which has been denied by the Department leading to this appeal. He also cites the decision of the Tribunal in the case of CCE, Rajkot Vs. Roles Rings P. Ltd. 2008 (230) ELT 569 in which credit on similar inputs service has been allowed.
3. Heard the learned SDR.
4. In view of the fact that the impugned service has been utilized for clearing the imported inputs and bringing the same to the appellants factory for manufacture of finished goods which are dutiable, I am of the view that the credit in respect of such service is admissible to the appellants. Accordingly, the impugned order is set aside and the appeal is allowed. (Dictated and pronounced in open court) (Dr. Chittaranjan Satapathy) Technical Member Rex ??
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