Custom, Excise & Service Tax Tribunal
Cce & St Silvasa vs M/S Klj Plasticizers Ltd on 31 January, 2018
In The Customs, Excise & Service Tax Appellate Tribunal West Zonal Bench At Ahmedabad ~~~~~ Appeal No : E/10044/2018 (Arising out of OIA-VAD-EXCUS-003-APP-34-35-17-18 dt. 15.06.2017 passed by Commissioner (Appeals) of Central Excise, and Service Tax-Vadodara-III) CCE & ST Silvasa : Appellant (s) Vs M/s KLJ Plasticizers Ltd : Respondent (s)
Represented by:
For Appellant (s) : Mrs. Nitina Nagori, AR For Respondent (s): Shri J. Surti, Advocate CORAM :
Dr. D. M. Misra, Hon'ble Member (Judicial) Date of Hearing/Decision: 31.011.2018 ORDER No. A/10297 / 2018 Per : Dr. D. M. Misra This is an appeal filed against the order-in-appeal No. OIA-VAD-EXCUS-003-APP-34-35-17-18 dt. 15.06.2017 passed by Commissioner (Appeals) of Central Excise, and Service Tax-Vadodara-III.
2. The Ld. AR for the Revenue, reiterating the grounds of Appeal submitted that the Ld. Commissioner (Appeals) has erroneously observed that the duty paid on M.S. Angles, Bars, HR Coils, Channels, Plates etc. used in fabrication of Storage Tanks is admissible to credit.
3. The Ld. Advocatet Shri J. Surti for the appellant submits that the issue is covered by the judgement of Honble Karnataka High Court in the case of CCE, Mysore vs. ICL Sugars Ltd. 2011 (271) ELT 360 (Kar.), and CCE, Bangalore-II vs. SLR Steels Ltd. 2012 (280) ELT 176 (Kar.), whereunder it is held that duty paid on aforesaid items used in the fabrication of Storage Tank in the factory premises is admissible to credit.
4. I find that the issue is covered by the aforesaid two decisions of Honble Karnataka High Court. In the result, the impugned order is upheld and the appeal filed by the Revenue is dismissed. (Dictated and pronounced in the open Court) (D. M. Misra) Member (Judicial) G.Y. 2 Appeal No. E/10044/2018