Custom, Excise & Service Tax Tribunal
M/S. Jindal Steel & Power Ltd vs Cce, Raipur on 11 December, 2009
IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL
West Block No.2, R.K.Puram, New Delhi-110066.
Principal Bench, New Delhi.
E/20/08-SM
M/s. Jindal Steel & Power Ltd. Appellant
Versus
CCE, Raipur Respondent
Appearance Sh. L.P.Asthana, Adv. For Appellant Sh. V.K.Saxena,Jt.CDR for Respondent Coram: Honble Mr. RAKESH KUMAR, MEMBER (TECHNICAL) Date of Hearing: 11.12.09 Order No.______________________ Per Rakesh Kumar:
The only issue involved in this case is as to whether the appellants are required to reverse the proportionate Cenvat credit of the duty on the inputs which were used for the generation of steam and electricity in the factory but the electricity instead of being used in the factory in or in relation to the manufacture of the finished goods, was sold outside. Since this issue already stands decided by the Honble Supreme Court against the appellant in the cases of (i) CCE vs Solaries Chemtech Ltd. reported in 2007 TIOL-135SC-CX (ii) Maruti Suzuki Ltd. vs CCE reported in 2009 TIOL-94 SC-CX and (iii) CCE vs GNFC reported in 2009 TIOL-96-SC-CX, the impugned order is upheld and the appeal is dismissed. Order dictated in the open Court.
(Rakesh Kumar) Member Technical km ??
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