Custom, Excise & Service Tax Tribunal
Ratnamani Metals & Tubes Ltd vs C.C.E., Ahmedabad Iii on 27 December, 2017
CUSTOMS EXCISE & SERVICE TAX APPELLATE TRIBUNAL, West Zonal Bench, 2nd Floor, Bahumali Bhavan, Asarwa, Ahmedabad Central Excise Appeal No.11879 of 2017 -SM Arising out of the Order-in-Appeal No.AHM-EXCUS-003-APP-073-17-18 dated 27.7.2017 passed by the Commissioner (Appeals), Central Excise, Ahmedabad. Ratnamani Metals & Tubes Ltd .. Appellant Vs. C.C.E., Ahmedabad III .. Respondent
Appearance:
Present Ms. Dimple Gohil, Advocate for the Appellant Present Shri A. Mishra, A.R. for the Respondent-Revenue Coram: Honble Dr. D.M. Misra, Member (Judicial) Date of hearing/decision:27.12.2017 Final Order No.A/13857 - 13860/2017 Per Dr. D.M. Misra:
Heard both sides. This appeal is filed against the Order-in-Appeal No. AHM-EXCUS-003-APP-073-17-18 dated 27.7.2017 passed by the Commissioner (Appeals), Central Excise, Ahmedabad.
2. The short involved in the present Appeal is: whether the Appellants are entitled to Cenvat credit of CVD paid on imported used containers, used in their factory premises for storage purposes.
3. The ld. Advocate, Ms. Dimple Gohil for the Appellant submits that they have imported Extrusion Press Line along with containers which had suffered CVD at the time of import. It is her contention that these containers were used in their factory premises for storage purposes, hence, admissible to credit in view of the judgment of the Larger Bench of this Tribunal in Banco Products (India) Limited vs. C.C.E., Vadodara I 2009 (235) ELT 636 (Tri- LB) and in the case of Lear Automotive India Ltd. vs. C.C.E., Vadodara II - 2013 (291) ELT 411 (Tri-Ahmd.).
4. Ld. A.R. for the Revenue reiterates the findings of the ld. Commissioner (Appeals).
5. Heard both sides and perused the record. I find that undisputedly, the used containers had been imported along with Extrusion Press Line as accessories and undisputedly used in their factory for storage purpose. Hence, following the aforesaid judgments of this Tribunal (supra), the said containers being used for storage of the goods, is admissible to Cenvat credit. In the result, 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/11879/2017-SM 2