Custom, Excise & Service Tax Tribunal
M/S. Thermo Cables Ltd vs The Commissioner Of Customs & Central ... on 25 June, 2013
CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL
SOUTH ZONAL BENCH AT BANGALORE
Bench - Court - I (Division Bench)
Date of Hearing & decision: 25.06.2013
Stay Application No. 25663/2013
in
Central Excise Appeal No. 25494/2013
(Arising out of Order-in-Original No. 63/2012 dated 26.11.2012 passed by the Commissioner of Customs and Central Excise, Hyderabad - IV Commissionerate, Hyderabad)
For approval and signature:
Honble Mr. B.S.V. Murthy, Member (Technical)
Honble Dr. D.M. Misra, Member (Judicial)
M/s. Thermo Cables Ltd. ..Appellant
Vs.
The Commissioner of Customs & Central Excise
Hyderabad Respondent
Appearance Mr K. Rajendran, advocate for the appellant Mr A.K. Nigam, Additional Commissioner (AR) for the respondent Coram:
Honble Mr. B.S.V. Murthy, Member (Technical) Honble Dr. D.M. Misra, Member (Judicial) MISC. ORDER No. /2013 FINAL ORDER No. /2013 Order Per: B.S.V. Murthy The issue involved is whether the appellant was liable to pay duty on the Copper Wire manufactured within the factory and used for manufacture of cables which was supplied against International Competitive Bidding. The very same issue had come up before this Tribunal in the case of the very same appellant and this Tribunal vide Final Order Nos. 774 & 775/2012 dated 24.12.2012, had allowed the appeal finally.
2. Since the very same issue had come up before the Tribunal and there is no dispute that the decision covers the present issue also, we waive the requirement of pre-deposit and take up the appeal itself for final decision.
3. In view of the fact that the issue involved is covered by the precedent decision of the Tribunal cited above wherein it has been held that when cables are supplied against International Competitive Bidding and the same is considered as deemed export, the provisions of Rule 6 of CENVAT Credit Rules would not be applicable. Accordingly the appeal is allowed with consequential relief to the appellant.
(Operative part of this order was pronounced
in court on 25.06.2013)
(D.M. MISRA) (B.S.V. MURTHY)
MEMBER (JUDICIAL) MEMBER (TECHNICAL)
iss