Custom, Excise & Service Tax Tribunal
M/S Apollo Metalex Pvt. Ltd vs Commr. Of Central Excise, Cus. & S.Tax, ... on 13 November, 2017
IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL,
REGIONAL BENCH : ALLAHABAD
Ex.Appeal No.70878/16
Arising out of O/A No.NOI-EXCUS-002-APP-0276-15-16 dated 14.01.2016 passed by Commr. (Appeals) of Central Excise, Meerut II.
M/s Apollo Metalex Pvt. Ltd.
APPELLANT(S)
VERSUS
Commr. of Central Excise, Cus. & S.Tax, Noida II
RESPONDENT (S)
APPEARANCE Shri Rajesh Chibber, Advocate for the Appellant (s) Shri Powan Kr. Singh, Supdt. (A.R.) for the Revenue CORAM:
MRS. ARCHANA WADHWA, HONBLE JUDICIAL MEMBER DATE OF HEARING/DATE OF DECISION : 13. 11. 2017 FINAL ORDER NO.71399/2017 Per Mrs.Archana Wadhwa :
Vide the impugned order, the authorities below have denied the benefit of cenvat credit of duty availed by the assessee on the GI/GP pipes and utilized by them in the manufacture of their final product, on the sole ground that the process undertaken by the appellant does not amount to manufacture.
2. I find that the issue is no more res-integra and stands settled by the decision of the Tribunal in the case of Asian Colour Coated Ispat Ltd. Vs. Commr. of Central Excise, Delhi III : 2015 (317) ELT 538 (Tri.-Del.). By following the said decision, I set aside the impugned order and allow the appeal with consequential relief to the appellant. (Operative part of the order was pronounced in the open Court) (ARCHANA WADHWA) MEMBER (JUDICIAL) mm 6 Ex.Appeal No.70878/16