Bunty Foods (India) Pvt. Ltd vs Commissioner Of Central Excise, ...
- CitationAppeal No. YDB/267/Th-I/2011 dated 30.11.2011 passed by Commissioner of Central Excise (App
Ratio decidendi
The rule this decision rests on
A manufacturer of goods exempt from excise duty, whose exports of those goods are not otherwise chargeable, is entitled to avail cenvat credit on inputs used in their manufacture, as the issue stands settled in its favour by the High Court's decision in Repro India Ltd. v. Union of India and the Tribunal's earlier decision in the appellant's own case, which the Tribunal follows.
Written by Miss Lucy from the judgment below, not taken from a headnote.
Judgment
As delivered
(Arising out of Orders-in-Original No. 35/BR-31/Th-I/2009 dated 9.10.2009, No. 05/BR-01/Th-I/2009 dated 12.8.2009, No. 25/BR-25/Th-I/2010 dated 22.4.2010 passed by Commissioner of Central Excise, Thane-I, Order-in-Appeal No. YDB/267/Th-I/2011 dated 30.11.2011 passed by Commissioner of Central Excise (Appeals), Mumbai-I and Order-in-Original No. 78/BR-78/Th-I/2011 dated 5.12.2011 passed by Commissioner of Central Excise, Thane-I)
For approval and signature:
Honble Mr. P.K. Jain, Member (Technical) and Honble Mr. Ramesh Nair, Member (Judicial)
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1. Whether Press Reporters may be allowed to see : No 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 : Seen of the Order?
4. Whether Order is to be circulated to the Departmental : Yes authorities?
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Bunty Foods (India) Pvt. Ltd. Appellant Bunty Foods (India) Pvt. Ltd. Bunty Foods (India) Pvt. Ltd. Modi Bakers Bunty Foods (India) Pvt. Ltd.
Vs. Commissioner of Central Excise, Thane-I Respondent
Appearance:
Mrs. Padmavali Patil, Advocate, for appellant Shri N.N. Prabhudesai, Superintendent (AR), for respondent
CORAM:
Honble Mr. P.K. Jain, Member (Technical) Honble Mr. Ramesh Nair, Member (Judicial)
Date of Hearing: 7.4.2015 Date of Decision: 7.4.2015
ORDER NO
Per: P.K. Jain
Brief facts of the case are that the appellants are engaged in the manufacture of biscuits which were exempt from payment of duty. The said biscuits were being exported by the appellants. The appellants were availing cenvat credit on the inputs used in the manufacture of the said biscuits. The Revenue is of the view that since the biscuits were exempt, the appellants are not eligible for availing the cenvat credit even if the goods are exported.
2. Heard both sides.
3. We find that the issue is already settled in favour of the appellants by the Honble Bombay High Court in the case of Repro India Ltd. vs. UOI reported in 2009 (235) ELT 614 (Bom.). Even in appellants own case reported in 2014 (309) ELT 547 (Tri.-Mumbai), the Tribunal has held in favour of the appellants.
4. In view of the above position, all the five appeals are allowed with consequential relief, if any.
(Pronounced in Court)
(Ramesh Nair) Member (Judicial) (P.K. Jain) Member (Technical)
tvu 1 3
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