Commissioner Of Central Excise, ... vs M/S. Nelcast Ltd

[Arising out of Order-in-Appeal No.136/2013 (M-II), dated 26.03.2013 passed by the Commissioner of Customs, Central Excise & Service Tax (Appeals), Chennai]

COMMISSIONER OF CENTRAL EXCISE, CHENNAI-II APPELLANT

Versus

M/s. NELCAST LTD. RESPONDENT

Appearance:

For the Appellant Shri L. Paneerselvan, AC (AR)

For the Respondent None

CORAM:

Honble Shri D.N. Panda, Judicial Member

Date of hearing/decision 04-09-2015

FINAL ORDER NO. 41120 / 2015

The principal issue involved in this appeal is whether appellant is eligible to the Cenvat credit on the inputs claimed to have been used in the manufacture of capital goods, construction of the plant as well as installation of machinery etc.

2. From the time of passing adjudication order, law has undergone development on the subject. Therefore, appellant deserves an opportunity of hearing for decision on the claims in respect of the items of input appearing in the Adjudication order. If there are some other items also, which were claimed by the appellant subject to use in manufacture of capital goods or claimed as Cenvat credit that deserves hearing afresh following the ratio laid down in the following cases:-

(i) Commissioner of CentraL Excise, Jaipur Vs Rajasthan Spinning & Weaving Mills Ltd. reported in 2010 (255) E.L.T. 481 (S.C.).

(ii) Commissioner of Central Excise, Mysore Vs ICL Sugars Ltd. reported in 2011 (271) E.L.T.360 (Kar.).

(iii) Commissioner of Central Excise, Tiruchirapalli Vs India Cements Ltd. reported in 2014 (305) E.L.T.558 (Mad.).

(iv) Mundra Ports and Special Economic Zone Ltd. Vs Commissioner of Central Excise & Customs reported in 2015-TIOL-1288-HC-AHM-ST.

(v) Sarawati Sugar Mills Vs Commissioner of Central Excise, Delhi-III reported in 2011 (270) E.L.T.465 (S.C.).

(vi) Vandana Global Ltd. Vs Commissioner of Central Excise, Raipur reported in 2010 (253) E.L.T. 440 (Tri. - LB).

3. Learned counsel submits that since the appellant is granted an opportunity to argue on the principal issue of Cenvat credit and capital goods credit, other issues involved in the Adjudication may also be kept open for decision by Adjudicating Authority while he hears the matter afresh.

4. In view of fair submission of the appellant and also development of the law, appellant is directed to make an application to the Adjudication authority within a month of receipt of this order to fix the hearing for readjudication afresh on the issues involved as emerged from the show-cause notice.

5. Appellant is entitled to a fair opportunity of hearing on all issues both on facts and law as well as the evidence. Upon hearing and framing the issues involved in the matter properly, learned Adjudicating authority shall pass a reasoned and speaking order considering the decisions cited above.

4. In the result, appeal is remanded to the Adjudicating authority with the above direction. (Dictated and pronounced in open court)

(D.N. PANDA) JUDICIAL MEMBER

ksr 07-09-2015

DRAFT Remarks

I II III

Date of dictation 04.09.2015

Draft Order - Date of typing 07.09.2015

Fair Order Typing 07.09.2015

Date of number and date of dispatch 08.09.2015

5 E/41599/2013