Custom, Excise & Service Tax Tribunal
Nav Durga Fuels Pvt. Ltd vs Cce, Raipur on 13 May, 2013
IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL
NEW DELHI.
Excise Misc.55863 of 2013 in
Appeal No.E/2990 of 2009-Excise (DB)
Nav Durga Fuels Pvt. Ltd. Appellant
Versus
CCE, Raipur Respondent
Appearance: Rep. by Shri Somesh Arora, Advocate for the appellant.
Rep. by Shri N. Pathak, DR for the respondent.
CORAM : Honble Shri D.N. Panda, Judicial Member Honble Shri Rakesh Kumar, Technical Member Order No.56518/2013 Dated : 13/05/2013 Per. D.N. Panda Shri Somesh Arora, ld.Counsel says that since term of previous stay order has been expired, the misc. application may be allowed and term of stay may be extended till disposal of the appeal. Further, Shri Arora says that if the Tribunal so desire, this matter may also be remanded for re-examination in light of the decision made in the case of M/s. Sainsons Paper Industries Ltd. Vs. CCE, Delhi-II in Excise Appeal No.E/2630 of 2008-SM. Revenue has no objection.
2. Heard both sides and perused the records.
3. We considered suggestion of the ld. Advocate which is to reduce the dispute at the earliest at gross root level. Accordingly, the appeal is remanded to the ld. Adjudicating Authority to decide the issue of cenvat credit in the light of following decisions:-
(i) 2010(253) ELT 440 (Tribunal-LB) Vandana Global Ltd. Vs.CCE, Raipur;
(ii) 2010(255)ELT 481 (SC) CCE, Jaipur Vs. Rajasthan Spg. & Wvg. Mills Ltd.
(iii) 2011(270) ELT 465 (SC) Saraswati Sugar Mills Vs. CCE, Delhi-III;
(iv) 2011 (271) ELT 360 (Kar.) CCE, Mysore Vs.ICL Sugar Ltd.
4. The appellant shall be given fair opportunity of hearing to produce evidence as it may consider proper for its defence and argue the matter both on facts and law before ld. Adjudicating Authority for passing appropriate order.
( D.N. Panda ) Judicial Member ( Rakesh Kumar ) Technical Member Ckp.
1 Excise Misc.55863 of 2013 in
Appeal No.E/2990 of 2009-Excise (DB)