Custom, Excise & Service Tax Tribunal
M/S. Greaves Cotton Ltd vs Cce, Chennai on 4 December, 2009
IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL SOUTH ZONAL BENCH, CHENNAI E/355/2008 (Arising out of Order in Appeal No. 12/2008 dated 24.04.2008, passed by the Commissioner of Central Excise, (Appeals), Chennai). For approval and signature Honble Dr. CHITTARANJAN SATAPATHY, Technical Member M/s. Greaves Cotton Ltd. . : Appellant Vs. CCE, Chennai : Respondent
Appearance Shri M. Karthikeyan, Consultant, for the appellant Shri. C. Rangaraju, SDR for the respondent CORAM Dr. CHITTARANJAN SATAPATHY, Technical Member Date of hearing : 04.12.2009 Date of decision : 04.12.2009 Final ORDER No._____________ Heard both sides. Shri M. Karthikeyan, Ld. Consultant, appearing for the appellants states that the appellant is a principal manufacturer, who sent materials for job work to the job workers, which was processed and sent back to them. But the scrap was retained by the job workers and the duty was paid on the same at the job workers premises. The appellants have also paid the duty on the quantity of scrap which was not returned without knowing that the same have suffered duty at the hand of the job workers. Hence, the impugned refund claims have been filed by the appellants.
2. I find that the lower appellate authority has rejected the refund claim on the ground that only the sample copies of the invoices were produced before him and not all the copies. Hence, he has come to the conclusion that the sample copies do not show that duty has been paid twice on the entire quantity of scrap. As such, with the consent of both sides, the impugned order is set aside and the matter is remanded to the original authority for re-decision. The appellants are allowed liberty to produce all the relevant invoices to satisfy the authorities below that the duty has been paid twice on the impugned quantity of scrap, once by the job worker and once by the principal manufacturer. The appeal is allowed by way of remand.
(Order dictated and pronounced in the open Court) (Dr. CHITTARANJAN SATAPATHY) TECHNICAL MEMBER BB 2