Custom, Excise & Service Tax Tribunal
M/S Voltamp Transformers Ltd vs C.C.E. & S.T. Vadodara-I on 4 January, 2018
In The Customs, Excise & Service Tax Appellate Tribunal West Zonal Bench At Ahmedabad Appeal No.E/11958/2017-SM [Arising out of OIA No. EXCUS-001-APP-299/2017-18 dated 10.08.2017 passed by Commissioner (Appeals) Vadodara] M/s Voltamp Transformers Ltd. Appellant Vs C.C.E. & S.T. Vadodara-i Respondent
Represented by:
For Appellant: Sh. H. Ganguly (Advocate) For Respondent: Shri. L. Patra (A.R.) CORAM:
HONBLE M.V. RAVINDRAN, MEMBER (JUDICIAL) Date of Hearing/Decision:04.01.2018 Final Order No. A/ /2018 Per: M.V. Ravindran This appeal is directed against order-in-appeal No. EXCUS-001-APP-299/2017-18 dated 10.08.2017.
2. Heard both the sides and perused the records.
3. On perusal of records, it transpires that the issue is regarding denial of cenvat credit to the appellant of quantity of Copper rods which was not received by the job worker on the ground that they had not received back 2% of the Copper Rods which has been generated as a scrap at the job workers premises.
4. Ld. Counsel was correct in brining to my notice that the issue involved in this case in respect of the very same appellant has been decided by this Bench by Final Order No. A/12142/2017 dated 30.08.2017 and Final Order No. A/10988/2016 dated 16.09.2016.
5. I find that the said orders of the Tribunal are annexed in the Appeal Memorandum at page 67 and 70. On perusal of the said orders, I find that the issue is same and is in respect of the very same appellant. I do not find any reason to deviate from such a view already taken. Accordingly, I hold that the impugned order is unsustainable and liable to be set aside and I do so. Consequently, the impugned order is set aside and the appeal is allowed. (Dictated and pronounced in the open court) (M.V. Ravindran) Member (Judicial) Neha 2 | Page E/11958/2017-SM