Legal Document View

Unlock Advanced Research with PRISMAI

Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions

- Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ...
Upgrade to Premium
[Cites 2, Cited by 0]

Custom, Excise & Service Tax Tribunal

M/S Shreyans Industries Ltd vs Cce, Chandigarh Ii on 8 August, 2013

        

 
IN THE CUSTOMS, EXCISE & SERVICE TAX

APPELLATE TRIBUNAL

West Block No. 2, R.K. Puram, New Delhi  110 066.

Principal Bench, New Delhi



COURT NO. III



Excise Appeal No. 1914 and 2208 of 2011 (SM)



[Arising out of the Order-in-Appeal No. 09/CE/Appeal/CHD-I/2011 dated 16/03/2011 and 52/CE/Appeal/CHD-II/2011 dated 15/06/2011 both passed by The Commissioner (Appeals) Central Excise, Chandigarh  I.]



For Approval and signature :

Honble Shri Rakesh Kumar, 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?



2.	Whether it would be released under Rule 27 of 		:

	the CESTAT (Procedure) Rules, 1982 for 

	publication in any authoritative report or not?



3.	Whether their Lordships wish to see the fair		:

	copy of the order?



4.	Whether order is to be circulated to the 			:

	Department Authorities?

M/s Shreyans Industries Ltd.                                        Appellant                                   



	Versus



CCE, Chandigarh  II                                               Respondent

Appearance Shri Vikrant Kackria, Advocate  for the appellant.

Shri U.K. Srivastava, Authorized Representative (DR) - for the Respondent.

CORAM : Honble Shri Rakesh Kumar, Member (Technical) DATE OF HEARING : 08/08/2013.

Final Order No. 57305-57306/2013 Dated : 08/08/2013 Per. Rakesh Kumar :-

Heard both the sides. The only issue involved in these two appeals is as to whether the welding electrodes used for repair and maintenance of plants and machinery are eligible for Cenvat credit or not. The issue involved in these appeals stands decided in favour of the appellant by the judgments of Honble Chhattisgarh High Court in the case of Ambuja Cements Eastern Ltd. vs. CCE, Raipur reported in 2010 (256) E.L.T. 690 (Chhattisgarh), Honble Rajasthan High Court in the case of Hindustan Zinc vs. Union of India reported in 2008 (228) E.L.T. 517 (Raj.) and Honble Karnataka High Court in the case of CCE, Bangalore I vs. Alfred Herbert (India) Ltd. reported in 2010 (257) E.L.T. 29 (Kar.). In view of settled legal position on this point, the impugned orders are not sustainable. The same are set aside. The appeals are allowed.
(Pronounced in the open court.) (Rakesh Kumar) Member (Technical) PK ??
??
??
??
2