Custom, Excise & Service Tax Tribunal
Cce, Tirunelveli vs M/S. Sudarsanam Spinning Mills on 3 June, 2009
IN THE CUSTOMS, EXCISE & SERVICE TAX
APPELLATE TRIBUNAL
SOUTH ZONAL BENCH AT CHENNAI
Appeal No. E/96/2003
(Arising out of Order-in-Appeal No. 181/2002 (MDU)(ADK) dated 27.11.2002 passed by the Commissioner of Central Excise (Appeals), Trichy)
For approval and signature:
Honble Smt. Jyoti Balasundaram, Vice President
Honble Shri P. Karthikeyan, Member (T)
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 the Members wish to see the fair copy of the Order?
4. Whether Order is to be circulated to the Departmental authorities?
CCE, Tirunelveli Appellant
Vs.
M/s. Sudarsanam Spinning Mills Respondents
Appearance Shri V.V. Hariharan, Jt. CDR for the Appellants None for the Respondents CORAM Honble Smt. Jyoti Balasundaram, Vice-President Honble Shri P. Karthikeyan, Member (T) Date of Hearing: 03.06.2009 Date of Decision: 03.06.2009 Final Order No. ____________ Per Jyoti Balasundaram The issue in dispute is as to whether the assessees herein are required to reverse the credit taken on furnace oil/LSHS used for generation of electricity used in the manufacture of non-dutiable final goods (assessees manufactured both dutiable as well as non-dutiable final products).
2. None appears for the respondent inspite of notice hence we have heard learned Jt. CDR and perused the records. We find that in the case of the same assessee the Tribunal reported in 2004 (166) ELT 461 has held that fuel being specifically excluded under Rule 6(2) of CENVAT Credit Rules, 2002 the assessee is not liable to reverse the credit taken on furnace oil/LSHS used for generation of electricity used in the manufacture of non-dutiable final products.
3. Following the ratio of the above order which covers the period subsequent to the one covered in the present case, we uphold the order of the Commissioner (Appeals) and reject the appeal.
(Dictated and pronounced in open court)
(P. KARTHIKEYAN) (JYOTI BALASUNDARAM)
Member (T) Vice President
Rex
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