Custom, Excise & Service Tax Tribunal
M/S. R Kamdhenu Ispat Ltd vs C.C.E. & S.T., Jaipur-I on 3 February, 2014
IN THE CUSTOMS, EXCISE & SERVICE TAX
APPELLATE TRIBUNAL
WEST BLOCK NO.2, R.K. PURAM, NEW DELHI 110 066
Date of Hearing 03.02.2014
For Approval &Signature :
Honble Mrs. Archana Wadhwa, Member (Judicial)
1.
Whether Press Reporter may be allowed to see the Order for publication as per Rule 27 of the CESTAT (Procedure) Rules, 1982?
No
2.
Whether it would be released under Rule 27 of the CESTAT (Procedure) Rules, 1982 for publication in any authoritative report or not?
No
3.
Whether Lordships wish to see the fair copy of the order?
Seen
4.
Whether order is to be circulated to the Department Authorities?
Yes
Application No.E/STAY/58037/2013
Appeal No. E/57448/2013 -EX[SM]
[Arising out of Order-in-Appeal No.34(RDN)CE/JPR-I/2013 dated 31.01.2013 passed by C.C.E.(Appeals), Jaipur-I]
M/s. R Kamdhenu Ispat Ltd. Appellants
Vs.
C.C.E. & S.T., Jaipur-I Respondent
Appearance Shri R. Santhanam, Advocate - for the appellants Shri BB Sharma, DR - for the respondent CORAM: Honble Mrs. Archana Wadhwa, Member (Judicial) Final Order No.__50461__, dated 03.02.2014 Per Honble Mrs. Archana Wadhwa :
After dispensing with the condition of pre-deposit of duty, I proceed to decide the appeal itself in as much as the disputed issue relates to verification of factual aspect, which can be done only at the level of original adjudicating authority.
2. After hearing both the sides, I find that the issue relates to use of various iron steel items. As per Revenue, the same stands used for supporting structurals and as such are not eligible for cenvatable items, whereas the appellants have taken a categorical stand before the lower authorities that the said items have been used for cenvatable items. However, the said plea of the assessee has not been accepted by the lower authorities on the ground that they have not produced any evidence to show that the said items were used in the manufacture of capital goods.
3. I find that the law is no more res integra and stands settled by the Larger Bench of the Tribunal in the case of Vandana Global Vs. CCE, Raipur [2010 (253) E.L.T. 440 (Trb LB)]. If various iron and steel items are used in the fabrication of capital goods, they have to be treated as cenvatable items. This fact needs verification. Accordingly, I set aside the impugned order and remand the matter to the original adjudicating authority for fresh decision, in the light of the submissions made by the appellants as well as the evidences to be produced before them during the course of adjudication.
4. The stay petition as well the appeal stand disposed of in the above manner.
(Dictated and pronounced in the Open Court) (Archana Wadhwa) Member (Judicial) SSK -2-