Custom, Excise & Service Tax Tribunal
M/S. Iscon Surgicals Ltd vs C.C.E., Jaipur-Ii on 26 March, 2014
IN THE CUSTOMS, EXCISE & SERVICE TAX
APPELLATE TRIBUNAL
WEST BLOCK NO.2, R.K. PURAM, NEW DELHI 110 066
Date of Hearing 26.03.2014
For Approval &Signature :
Honble Mrs. Archana Wadhwa, Member (Judicial)
1.
Whether Press Reporter may be allowed to see the Order for publication as per Rule 27 of the CESTAT (Procedure) Rules, 1982?
No
2.
Whether it would be released under Rule 27 of the CESTAT (Procedure) Rules, 1982 for publication in any authoritative report or not?
No
3.
Whether Lordships wish to see the fair copy of the order?
Seen
4.
Whether order is to be circulated to the Department Authorities?
Yes
Appeal No. E/530/2011 -EX[SM]
[Arising out of Order-in-Appeal Nos.432(CB)CE/JPR-II/2010, dated 08.12.2010 passed by C.C.E.(Appeals), Jaipur-II]
M/s. Iscon Surgicals Ltd. Appellants
Vs.
C.C.E., Jaipur-II Respondents
Appearance Ms. Surabhi Sinha, Advocate - for the appellants Shri RL Meena, DR - for the respondents CORAM: Honble Mrs. Archana Wadhwa, Member (Judicial) Final Order No.51366, dated 26.03.2014 Per Honble Mrs. Archana Wadhwa :
The very short issue involved in the present appeal is related to availment of CENVAT credit of duty paid on the inputs received from 100% EOU, as per the formula prescribed under Rule 3(7(a) of CENVAT Credit Rules, 2004.
2. Ld. Advocate appearing for the appellants has brought to my notice to the Tribunals decision in their own case for the earlier period reported as 2013 (296) ELT 78 (Tri.-Del.), vide which the matter was remanded for fresh decision in the light of the observations made therein.
3. Following the said decision, I remand the matter to the original adjudicating authority for deciding the same afresh along with the earlier remanded matter.
4. The appeal is disposed of by way of remand.
(Dictated and pronounced in the Open Court) (Archana Wadhwa) Member (Judicial) SSK -2-