Karnataka High Court
Commissioner Of Central Excise vs M/S. Switchgear And Control Technics ... on 1 April, 2011
Bench: N.Kumar, Ravi Malimath
V
IN THE HISH CGURT OF KARNATERKA AT aamsagagg
DATEE THIS THE 2?' my 0? APRIL 201
PRESENT
THE §~EON'BLE MP" 3u$T1AcE..F\is:é?5\€§é_é4'T{7g 'V
AND
THE HONELE MR: 3uj;:T:{:%E RA'vI__ i*«1£§_LI.MZTfF'H'
cEA.No.6A2TTdF-ZUQT9
Commissiovner'icfiigeTTt:3fa.i :E§{<:E§é;.
Central' "R'E'v'E3fii;J€ B§1i!dir1.gS-,
Queerifs R_o.ad,' .B__.'Iu!o.'EZ4OG_, -- I
Bar1gal€:~_tfeE 560 _..APPELLANT
( By ST3 RY! EVVi';««V%er:k;aVta ARe;d'd§r, Advocate)
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AWV!/ii,SWif€%'%.§Eéu¥"'éfld Cmztrai Yechnicg Pvt E_td,,
No.' 3.52,. B3Ofi_7;'¥A;§"'1E3S£3!"Idi'a Industrial Area,
Aneékai T_'§'aiia:£<i; Hosur Read,
'V._"8anga~.IVor'§~« «M 560 099. QRESPONDENT
A ":L:"{:F3;\§ $_r§wB.N.Gur:.,:ra§, Afivacategj >9c>m-2 This CEA filed under Section 358 of Excise ACE, 1944 arising out of erder dated;:26.AQ'9..ej2--0C}8.s gassed in Final Order No. 1127/08, prayjng__t"u..udeei'de the substantiai questéon of Jaw statec;£MAthereiru'," s"etfvasi'cie's.th'e CESTAT, South Zone Bench, Bzrngaiereair:-1'FE_naiVV,{3rdVer"
M01127/2008 dated 26,092,008 'end;"'e£.lt>w'mg'~the aepeeli confirming that "Welding tabJe"'~._be--i.ng c»a"ei;t'aIA' g'eo'é:£e ciassified under chapter 94~'To'E._qthe 'CETA 3;"E.98S_"we.s-'hot * ' eligibée for credit under the C'esnV{/at Cre(§§.t_i1%u.!'es 12004, by an order passed under section 9 This CEA con€|';ar{' _o5n :joE'v--jhéasmg this day, NKUMAR .11., delivered the fQiEo'wfr§g:§.~,,_V _ A This against: the order passed 'by 'Tfvrih44_;h'aIp 'r:veif'tiv§.hg that the weiding tab!e used for weJdih'gr._yQhich"'Es hroduction and therefore, the utiiityjs euseei "i:<f{ reIatVi?3n to final products because the «'VdefErj1Vi't§OrEi".:QfTifrput is very wide and the scope is very iarge e*ri m;::'_i_r:e the emhét, at? the geeds which are used _wéths'rs-. %h.--e':'-eetory ie or in reiatéon 're the manufacture. W""A1?'----"fhersefQre;"rthe Trébunei heid that the assessee is entitled to e.:é?:':eVVE)e-eefit ef Cenvat Creeét en the tax peie 0:": the input, L 26 The question whether the assessee :5 eijititled to the benefit of cem/at credit cm the tax paid in ri_j:=:-r:{'§3.r;:t~».;;if welding tabie necessaréiy involves a qazestien _ things 221$ to the determination ofahy €i§Li:€3.§S:fi§(;é;'£_':V relation to the rate of duty of €$£CiS€:?)"'%');' goods for the purpose of V?--3§V'3E1?..E7_;f.SSf"i'Vi"éf:f.1'fiV', Court aione is entitied to deci;%§"A.i'.1:nd.§r ef the Ceritrai Excise Act, arfi fali within the jurisdiction of this '$356 which is invoked bythAé'i'a;i-pgéiéan't.:"'~--._ ' i _;3'; 1h"*t.hV_a'tV'viiésw of the matter, the appeai is 'not maéntairzabie reserving Eiberty to the A;:42{3p';<#:¢_§iV$ri2:4:'iQ,,iV_ari'Vprr'bach the Apex Czmrt Chailengirig the very V V _ samiéa---or£i'ér.-»""
R/.r The registry is diracted to return ma certified §4o_;;35Ti-«=9¥_:sT,_V_ which are fiied aiorag with this appeal memo to e_r:1:éb'i<é'_'g'-$16; revenue to approach the Supreme Cougt. Pr's*