Ccl Products (India) Ltd vs Cce Guntur
- CitationAppeal No 22-2008
Ratio decidendi
The rule this decision rests on
The impugned orders are set aside and the matter is remanded to the original authority because the Revenue, through its representative, accepts that the appellant's claim for admissibility of input CENVAT credit under Rule 9(2) of the CENVAT Credit Rules required consideration by the original authority in the first instance; the Tribunal therefore disposes of the appeals by remand for fresh adjudication after affording the appellant a reasonable opportunity to be heard, rather than deciding the merits of the credit claim itself.
Written by Miss Lucy from the judgment below, not taken from a headnote.
Judgment
As delivered
[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
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