Commissioner Of Customs vs M/S. Bharat Aluminum Co. Ltd

[Arising out of Order-In-Original No. 152/RPR-I/2008 dated 28/11/2008 passed by Commissioner of Customs & Central Excise, Raipur]

For approval and signature:

Honble Mr Ashok Jindal, Member (Judicial)

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?

Commissioner of Customs Appellants

Central Excise, Raipur

Vs.

M/s. Bharat Aluminum Co. Ltd. Respondent

Appearance:

Shri G R Singh, AR for the Appellants

Shri Somnath Shukla, Advocate for the Respondent

CORAM:

Hon'ble Shri Ashok Jindal, Member (Judicial)

Date of Hearing /decision: 03.07.2015

ORDER NO. FO/52115 /2015-Ex(SM)

Per Ashok Jindal :

The short issue involved in the matter is whether the respondent is entitled to avail cenvat credit on MS round and pig iron which has been used by them for repair and maintenance of plant and machinery or not.

2. Heard the learned AR.

3. Considering the fact that the issue has already been settled by Honble Rajasthan High Court in the case of Hindustan Zinc Ltd. [2007 (214) ELT 510 (Raj)] which has been affirmed by the Honble Apex Court wherein it has been held that any inputs used for repair and maintenance of plant and machinery is entitled for cenvat credit. Therefore, issue is no more res integra.

4. In these terms, I do not find any infirmity in the impugned order wherein learned Commissioner (Appeals) has allowed cenvat credit to the respondent. Therefore, Revenues appeal deserves no merits, hence dismissed.

(Dictated and pronounced in the open court )

( Ashok Jindal ) Member(Judicial)

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