Custom, Excise & Service Tax Tribunal
M/S. Biecco Lawrie Ltd vs Commr. Of Central Excise on 6 November, 2017
CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL
EAST REGIONAL BENCH : KOLKATA
Excise Appeal No: 76608/2017
(Arising out of the Order-in-Appeal No.25/KOL-I/2017 Dated-01/05/2017 passed by the Commissioner of Central Excise (Appeal-I), Kolkata)
MRS. ARCHANA WADHWA, HONBLE JUDICIAL MEMBER
M/s. Biecco Lawrie Ltd.
APPELLANT(S)
VERSUS
Commr. of Central Excise,
Kolkata-I
RESPONDENT(S)
APPEARANCE Sri S.P. Majumder, Advocate FOR APPELLANT(S) Sri S. Mukhopadhyay, Supdt. (A.R.) FOR THE RESPONDENT(S) CORAM:
MRS. ARCHANA WADHWA, HONBLE JUDICIAL MEMBER DATE OF HEARING: 06/11/2017 Date of Pronouncement:06/11/2017 FINAL ORDER NO.:F/O 77678/17 Per ARCHANA WADHWA After hearing both the sides, I find that the appellant after availing CENVAT Credit of duty paid on the inputs, sent the goods to the job workers under challans in terms of Rule 4(5) (a) of CENVAT Credit Rules for conversion of the said inputs into intermediate products.
2. The job workers while clearing the inter-mediate goods, erroneously paid duty on the said goods even though they were not supposed to pay. The said payment of duty by job workers stands availed as a credit by the present appellant.
3. Revenue seems not to have denied the credit on the sole ground that the job workers should not have paid the duty.
4. The Honble Madras High Court in the case of Commr. of Central Excise, Chennai-III Vs. Sundaram Auto Components Ltd. [2015 (325) E.L.T. 104 (Madras) has dealt with an identical situation and has held that the principal manufacturer would be entitled to avail the credit of duty paid by the job workers. To the similar effect is an other decision in the case of Commr. of Central Excise, Puducherry Vs. Kohinoor Printers Pvt. Ltd. [2015 (321) E.L.T. 448 (Madras).
5. In as much as the issue stands decided, I find no merit in the Revenues stand. Accordingly, the impugned order is set aside and the appeal filed by the appellant is allowed with consequential relief.
(Dictated and pronounced in the open Court) Sd/- 7/11/17 (ARCHANA WADHWA) JUDICIAL MEMBER k.b/-
Excise Appeal No: 76608/2017 3