Custom, Excise & Service Tax Tribunal
Cce, Madurai vs M/S. Eastman Spinning Mills (P) Ltd on 6 February, 2015
IN THE CUSTOMS, EXCISE & SERVICE TAX
APPELLATE TRIBUNAL
SOUTH ZONAL BENCH, CHENNAI
E/245/2010 and E/CO/45/2010
(Arising out of Order-in-Appeal No. 16/2010 dated 28.1.2010 passed by the Commissioner of Central Excise (Appeals), Madurai)
CCE, Madurai Appellant
Vs.
M/s. Eastman Spinning Mills (P) Ltd. Respondent
Appearance Shri K.P. Muralidharan, AC (AR) for the Appellant Shri Harish Bindumadhavan, Advocate for the Respondent CORAM Honble Shri D.N. Panda, Judicial Member Date of Hearing / Decision: 6.2.2015 Final Order No. 40123 / 2015 It is fundamental principle of the Notification No. 30/2004 dated 9.7.2004 read with Corrigendum F. No. 334/3/2004 dated 9.7.2004, that the same is applicable to the input credit but not to capital goods credit. Learned counsel says that in a similar such case, the notification was merely applied to input credit but not to capital goods credit and this Bench in the respondents own case vide Final Order No. 1189/2010 dated 22.11.2010 decided in its favour. Therefore, there should not be any inconsistency and following judicial discipline appeal may be allowed.
2. There is no difference to the above proposition to reach to the same conclusion as made by above final order in view of aforesaid fundamental principle of law. Accordingly, Revenue appeal is dismissed. Cross-objection is disposed accordingly. (Dictated and pronounced in open court) (D.N. Panda) Judicial Member Rex 2