Custom, Excise & Service Tax Tribunal
Alkem Laboratories Ltd vs C.C.E. & S.T.-Daman on 17 July, 2015
In The Customs, Excise & Service Tax Appellate Tribunal
West Zonal Bench At Ahmedabad
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Appeal No : E/ 169-170/2010, E/908/2010, E/1443/2011
(Arising out of
(i)OIA-AKP/60-61/DIVNSDMN/DAMAN/2009-2010 Dated
20/10/2009
(ii) OIA-AKP/01/DMN/NDMN/2010-2011 Dated 22/04/2010
(iii) OIA-CS/115/DMN/NDMN/2011-12 Dated 29/11/2011
passed by Commissioners of Central Excise, Customs and Service Tax-DAMAN)
Alkem Laboratories Ltd : Appellant (s)
Vs
C.C.E. & S.T.-Daman : Respondent (s)
Represented by:
For Appellant (s) : Shri Anand Nainawati (Advocate) For Respondent (s) : Shri J. Nair (Authorised Representative) For approval and signature:
Mr. H.K. Thakur, Honble Member (Technical)
1.
Whether Press Reporters may be allowed to see the Order for publication as per Rule 27 of the CESTAT (Procedure) Rules, 1982? No
2. Whether it should be released under Rule 27 of the CESTAT (Procedure) Rules, 1982 for publication in any authoritative report or not?
No
3. Whether their Lordships wish to see the fair copy of the order?
Seen
4. Whether order is to be circulated to the Departmental authorities?
Yes CORAM:
MR. H.K. THAKUR, HONBLE MEMBER (TECHNICAL) Date of Hearing/Decision:17/07/2015 Order No. A/11050-11052/2015 Dated 17/07/2015 Per: H.K. Thakur These appeals have been filed by the appellant against OIA passed by Commissioner (Appeals), Daman. The issued involved in all these appeals is regarding admissibility of Cenvat Credit availed on the Furnace Oil which is used in the generation of steam which is partly supplied to appellant is sister concern located nearby through a pipeline.
2. Shri Anand Nainawati (Advocate) appearing on behalf of the appellant argued that issue on merits has already been decided in their favour as per Order No. A/11563/2014 Dated 28/08/2014, in appeal no. E/599/2008-SM, passed by this bench. That while allowing the appeal, the matter was only remanded back to the Adjudicating Authority to verify whether the end products of the sister concern are cleared on payment of duty or not. It was also submitted by him that no orders have been passed by the Adjudicating Authority so far, in the earlier remand proceedings.
3. Heard both sides and perused the case records. As the issue involved has already been remanded back to the Adjudicating Authority by this bench under Order No. A/11563/2014 Dated 28/08/2014 the present case is also required to be remanded to the Adjudicating Authority for ascertaining the same facts. In view of the above appeals filed by the appellant are allowed by way of remand to the Adjudicating Authority. Needless to say that Adjudicating Authority will grant personal hearing to the appellant before deciding the matter in denovo proceedings.
(Operative portion of the order pronounced in Court) (H.K. Thakur) Member (Technical) Abhishek ??
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