Custom, Excise & Service Tax Tribunal
Cce, Tirunelveli vs M/S. The India Cements Ltd on 11 May, 2010
IN THE CUSTOMS, EXCISE & SERVICE TAX
APPELLATE TRIBUNAL
SOUTH ZONAL BENCH, CHENNAI
E/518/2004 & E/CO/104/2004
(Arising out of Order in Appeal No. 220/2003 dated 22.12.2003, passed by the Commissioner of Central Excise,(Appeals) Tirunelveli).
For approval and signature
Honble Ms. JYOTI BALASUNDARAM, Vice President
Honble Dr. CHITTARANJAN SATAPATHY, Technical Member
_________________________________________________________
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 should be released under Rule 27 of the :
CESTAT (Procedure) Rules, 1982 for publication
in any authoritative report or not?
3. Whether the Honble Member wishes to see the fair :
copy of the Order.
4. Whether order is to be circulated to the :
Departmental Authorities? _________________________________________________________
CCE, Tirunelveli : Appellants
Vs.
M/s. The India Cements Ltd. : Respondents
Appearance Shri T.H. Rao, SDR, for the appellant Shri Muthu Venkataraman, Adv., Shri M.N. Bharathi, Adv., for the respondent CORAM Ms. JYOTI BALASUNDARAM, Vice President Dr. CHITTARANJAN SATAPATHY, Technical Member Date of hearing : 11.05.2010 Date of decision : 11.05.2010 Final ORDER No._____________ Per: Jyoti Balasundaram The issue in dispute in the present appeal namely the eligibility to credit on spares and components of Wagon Drill and Dumpers used in the capital mines of the assessees stands settled in their favour by Tribunals decision in their own case in Final Order No.1836/09 dated 30.11.09, wherein the Tribunal has followed the Apex Courts decision in Vikram Cement Vs. CCE, Indore 2006 (197) ELT 145 (S.C.). Following the same, we uphold the impugned order extending the credit to the assessees and dismiss the appeal of the Revenue.
2. The Cross-objection is only in the nature of comments upon/reply to the Revenues appeal and is therefore dismissed.
(Order dictated and pronounced in the open Court)
(Dr. CHITTARANJAN SATAPATHY) (JYOTI BALASUNDARAM)
TECHNICAL MEMBER VICE PRESIDENT
BB
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