Custom, Excise & Service Tax Tribunal
Lloyds Metals & Engineering Ltd vs Commissioner Of Cen.Excise & Customs, ... on 24 March, 2008
IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL
WEST ZONAL BENCH AT MUMBAI
COURT NO.1
APPEAL NO.E/1486/07
(Arising out of Order-in- Original/Appeal No. SVS/286/NGP-C/2007 dtd. 29.08.2007 passed by the Commissioner of Central Excise & Customs (Appeals), Nagpur )
For approval and signature:
Honble Jyoti Balasundaram, Vice President
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1. Whether Press Reporters may be allowed to see : No 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 Lordships wish to see the fair copy : seen of the Order?
4. Whether Order is to be circulated to the Departmental : Yes authorities?
============================================================= Lloyds Metals & Engineering Ltd. :
Appellant VS Commissioner of Cen.Excise & Customs, Nagpur Respondent Appearance Shri Saket Patwari, C.A. for Appellant Shri C.Lama, Authorized Representative (DR) CORAM:
Ms. Jyoti Balasundaram, Vice President Date of decision 24/03/08 ORDER NO.
Per : Jyoti Balasundaram On hearing both sides, I find that the issue in dispute in the present appeal viz. eligibility of Cement, M.S. Bar, CTD Bar, Beams used in construction of foundation for kiln, cooler and chimney (capital goods) to Cenvat credit stands decided by the Tribunals order No. A/251/08/WZB/SMB/C.I dated 26.2.08 in the case of the same assesses, relying upon the judgement of the Honble Rajasthan High Court in Aditya Cement ( 2000(221)ELT 362(Raj). Following the ratio thereof, I hold that the goods above mentioned qualify for cenvat credit and accordingly set aside the impugned order in so far as it relates to denial of credit on these items. Penalty is set aside.
2. Appeal allowed.
Ms. Jyoti Balasundaram Vice President pv 2