Custom, Excise & Service Tax Tribunal
M/S Ultratech Cements Ltd vs The Commissioner on 27 October, 2016
CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL REGIONAL BENCH AT HYDERABAD Bench Single Member Bench Court I Appeal No. E/2436/2012 (Arising out of Order-in-Appeal No.33/2012(T)CE, dated 29-05-2012 passed by Commissioner(Appeals), C.CE&ST, Guntur) For approval and signature: Honble Ms. Sulekha Beevi, C.S., Member (Judicial) 1. Whether Press Reporters may be allowed to see the Order for publication as per Rule 27 of the CESTAT (Procedure) Rules, 1982? 2. Whether it should be released under Rule 27 of the CESTAT (Procedure) Rules, 1982 for publication in any authoritative report or not? 3. Whether their Lordship wish to see the fair copy of the Order? 4. Whether Order is to be circulated to the Departmental authorities? M/s UltraTech Cements Ltd. ..Appellant(s) Vs. The Commissioner C.CE&ST,Guntur ..Respondent(s)
Appearance Shri G.Prahlad, Advocate for the Appellant. Shri Guna Ranjan, AR for the Respondent.
Coram:
Honble Ms. Sulekha Beevi, C.S., Member (Judicial) Date of Hearing: 27/10/2016 Date of Decision: 27/10/2016 FINAL ORDER No._______________________ [Order per: Sulekha Beevi, C.S.]
1. The issue in the above case is, whether credit is admissible on welding electrodes used for repair and maintenance of capital goods. The issue stands covered by the decision of the Tribunal passed in the case of M/s India Cements Ltd. Vs Commissioner, CCE&ST, Hyderabad reported in [2016-TIOl-2423-CESTAT-Hyd] and also in the case of Commissioner, Customs,CE&ST, Guntur Vs M/s Andhra Sugars Ltd. [2016-TIOL-2047-CESTAT-Hyd].
2. Following the above decision, I hold that the credit on welding electrode used for repair and maintenance of capital goods is admissible.
3. The impugned order is set aside and the appeal is allowed with consequential reliefs, if any.
(Dictated & Pronounced in open court) (SULEKHA BEEVI C.S.) MEMBER(JUDICIAL) dks.
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