Custom, Excise & Service Tax Tribunal
Ccl Products (India) Ltd vs Cce Guntur on 9 January, 2015
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL SOUTH ZONAL BENCH BANGALORE Appeal(s) Involved: ST/418/2008-SM, ST/419/2008-SM [Arising out of Order-In-Appeal No 22-2008 dated 26/05/2007 passed by CCE, C&ST(Appeals), Guntur] [Arising out of Order-In-Appeal No 24-2008 dated 26/05/2008 passed by CCE,C&ST(Appeals), Guntur] For approval and signature: HON'BLE SHRI B.S.V.MURTHY, TECHNICAL MEMBER 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 Lordships wish to see the fair copy of the Order? 4 Whether Order is to be circulated to the Departmental authorities? CCL PRODUCTS (INDIA) LTD DUGGIRALA, GUNTUR DISTRICT, ANDHRA PRADESH 522330 Appellant(s) Versus CCE GUNTUR P.B.NO. 331...C.R.BUILDING, KANNAVARI THOTA, GUNTUR, ANDHRA PRADESH 520004 Respondent(s)
Appearance:
None For the Appellant Shri Pakshi Rajan, Asst. Commissioner(AR) For the Respondent Date of Hearing: 09/01/2015 Date of Decision: 09/01/2015 CORAM:
HON'BLE Shri B.S.V.MURTHY, TECHNICAL MEMBER Final Order No. 20074-20075 / 2015 Per : B.S.V. MURTHY Nobody is present on behalf of the appellants. However, written submissions have been received. The learned AR also agrees with the submissions of the appellants that their claim for admissibility of input CENVAT credit by applying the provisions of Rule 9(2) of CENVAT Credit Rules is required to be considered by the original authority. Accordingly the matter is required to be remanded. In view of the above submissions, impugned orders are set aside and the matters are remanded to the original authority to decide the issue after giving reasonable opportunity to the appellants to present their case. It is expected that all the submissions made will be considered, dealt with in accordance with law and precedent decisions of the various judicial fora and a logical and legal conclusion will be reached. (Operative part of this order was pronounced in the court on conclusion of the hearing) B.S.V.MURTHY TECHNICAL MEMBER Raja.2