Custom, Excise & Service Tax Tribunal
M/S. Birla Corporation Ltd vs Cce, Jaipur-Ii on 6 July, 2009
IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL, WEST BLOCK NO. 2, R.K. PURAM, NEW DELHI COURT III CENTRAL EXCISE APPEAL NO. 2527 OF 2007-SM [Arising out of Order-in-Appeal No. 391(HKS)CE/JPR-II/2007 dated 26.6.2007 passed by the Commissioner (Appeals-II), Central Excise, Jaipur] For approval and signature: Honble Mr. P.K. Das, 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 would be released under Rule 27 of the CESTAT (Procedure) Rules, 1982 for publication in any authoritative report or not? 3. Whether their Lordships wish to see the fair copy of the order? 4. Whether order is to be circulated to the Departmental authorities? M/s. Birla Corporation Ltd., Appellants Vs. CCE, Jaipur-II Respondent
Appearance:
Shri Mayank Garg, Advocate for the appellants; Shri S.N. Srivastava, D.R. for the Revenue Coram:
Honble Mr. P.K. Das, Member (Judicial), Date of hearing/decision: 6th July, 2009 FINAL ORDER NO._________________ dated __________ Per P.K. Das:
The appellants filed this appeal against denial of credit on Welding Electrodes used for repair and maintenance of plant and machinery.
2. I find that the issue has already been decided by the Honble Rajasthan High Court in the case of Hindustan Zinc Ltd. vs. UOI, reported in 2008 (228) ELT 517 (Raj.) in favour of the assessee. It has been held that Welding Electrodes used for repair and maintenance of plant and machinery is eligible for credit. In view of that denial of credit on Welding Electrodes is set aside. Appeal is allowed with consequential relief. (Dictated & pronounced in the Open Court.) (P.K. DAS) MEMBER (JUDICIAL) RK