Custom, Excise & Service Tax Tribunal
M/S J.B. Daruka Papers Ltd vs Cce, Lucknow on 11 September, 2017
IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL Old Red Building, 38 M.G. Marg, Civil Lines, Allahabad 211 001 COURT NO. II DATE OF HEARING/DECISION : 11/09/2017. Excise Appeal No. 1873 of 2011 (SM) [Arising out of the Order-in-Appeal No. 106/CE/LKO/2011 dated 31/03/2011 passed by The Commissioner (Appeals), Customs, Central Excise & Service Tax, Lucknow.] M/s J.B. Daruka Papers Ltd. Appellant Versus CCE, Lucknow Respondent
Appearance Ms. Stuti Saggi, Advocate for the Appellant.
Shri P.K. Dubey, Authorized Representative (DR) for the Respondent.
CORAM: Honble Shri Ashok Jindal, Member (Judicial) Final Order No. _71014/2017 Dated : 11/09/2017 Per. Ashok Jindal :-
Cenvat credit on MS angle, Channels, Plates, TMT Bars which has been used for fabrication of support structures for various machines including pollution control machinery denied on the ground that these are not supporting structures nor capital goods as per Rule 2 (k) or Rule 2 (a) of the Cenvat Credit Rules, 2004.
2. Heard the parties.
3. Considering the fact that in appellants own case for earlier period vide final order No. A/70750/2017 SM (BR) dated 14/07/2017, this Tribunal allowed the Cenvat credit to the appellants relying on the decision of the Honble Madras High Court in the case of CCE, Tiruchirapalli vs. India Cements Ltd. reported in 2012 (285) E.L.T. 341 (Madras) and the decision of this Tribunal in the case of Singhal Enterprises Pvt. Ltd. vs. CCE, Raipur reported in 2016 TIOL 2451 CESTAT DEL. Therefore relying on the decision of the appellants own case for the earlier period, I hold that appellants have correctly availed the Cenvat credit on the items in question. Therefore, the impugned order is set aside and appeal is allowed with consequential relief, if any.
(Dictated and pronounced in open court.) (Ashok Jindal) Member (Judicial) PK 2 EX/1873 of 2011