Custom, Excise & Service Tax Tribunal
Vvf India Ltd vs C.C.E. , Kutch (Gandhidham) on 23 November, 2017
CUSTOMS EXCISE & SERVICE TAX APPELLATE TRIBUNAL, West Zonal Bench, 2nd Floor, Bahumali Bhavan, Asarwa, Ahmedabad Central Excise Appeal No.11594 of 2015-SM Arising out of the Order-in-Appeal No.KCH-EXCUS-000-APP-011-15-16 dated29.5.2015 passed by the Commissioner (Appeals III), Central Excise, Rajkot. VVF India Ltd .. Appellants Vs. C.C.E. , Kutch (Gandhidham) .. Respondent
Appearance:
Present Ms. Dimpl Gohil, Advocate for the Appellants Present Shri K.J. Kinariwala, A.R. for the Respondent-Revenue Coram: Honble Dr. D.M. Misra, Member (Judicial) Date of hearing/decision:23.11.2017 Final Order No.A/13586/2017 Per Dr. D.M. Misra:
Heard both sides. This is an Appeal filed against the Order-in-Appeal No. KCH-EXCUS-000-APP-011-15-16 dated 29.5.2015 passed by the Commissioner (Appeals III), Central Excise, Rajkot.
2. The short issue involved in the present Appeal is: whether the Appellant is eligible to utilize the Cenvat credit of Basic Excise Duty towards liability on account of education cess and secondary and higher education cess during the relevant period i.e. December 2010.
3. Ld. Advocate Ms. Dimple Gohil for the Appellant submits that the issue is no more res integra and is covered by the judgment of the Tribunal in the case of Rama Cylinders Pvt. Ltd. vs. C.C.E. & S.T. Rajkot 2016 (339) ELT 147 (Tri-Ahmd.); Electrotherm India Ltd. vs. C.C.E. & S.Tax, Vadodara I - 2017 TIOL - 3172- CESTAT AHM; and Asia Motor Works Ltd. vs.C.C.E. & S.T., Rajkot 2016 (338) ELT 419 (Tri-Ahmd.).
4. Ld. A.R. for the Revenue reiterates the findings of the ld. Commissioner (Appeals).
5. I find that the issue is no more res integra and is covered by the judgments of this Tribunal as mentioned above. Following the same, the impugned order is set aside and the Appeal is allowed with consequential relief, if any, as per law.
(Dr. D.M. Misra) Member (Judicial) Scd/ E/11594/2015-SM 1