M/S. Integrated Engineering & Exports ... vs Commissioner Of Central Excise, ...
- CitationAppeal No.103/2012 (M-III), dated 20.09.2012 passed by the Commissioner of Central Exci
Ratio decidendi
The rule this decision rests on
Where an assessee's entitlement to Cenvat credit has accrued as a vested right and no express provision in law denies it, the denial of such credit is not permissible, and an assessee who succeeds on the merits in light of that principle should not be subjected to undue hardship by a requirement of pre-deposit.
Written by Miss Lucy from the judgment below, not taken from a headnote.
Judgment
As delivered
[Arising out of Order-in-Appeal No.103/2012 (M-III), dated 20.09.2012 passed by the Commissioner of Central Excise (Appeals), Chennai]
M/s. INTEGRATED ENGINEERING & EXPORTS P. LTD. APPELLANT
Versus
COMMISSIONER OF CENTRAL EXCISE, CHENNAI-III RESPONDENT
Appearance:
For the Appellant Shri S. Durairaj, Adv.
For the Respondent Shri L. Paneerselvan, AC (AR)
CORAM:
Honble Shri D.N. Panda, Judicial Member
Date of hearing/decision 12-08-2015
FINAL ORDER NO. 41030 / 2015
The learned counsel submits that the issue involved in this case is no more in res integra in view of the decision of the Honble Madras High Court in the case of M/s. Malladi Drugs & Pharmaceuticals Ltd. Vs Union of India and Anr. reported in 2015-TIOL-1262-HC-MAD-CX, wherein it is held that availment of Cenvat credit being accrued right of assessee, denial there of is not permissible in absence of expression provision in law. Therefore, there is no necessity of pre-deposit, since appellant succeeds on merit in terms of the ratio laid down by Honble High Court.
2. Perusal of the judgment of the Honble High Court stated above, throws light that the appellant should not be put to undue hardship calling for pre-deposit. Therefore, waiving the requirement of pre-deposit, the matter is remanded to Commissioner (Appeals) to dispose the matter on merit in the light of the decision of the High Court of Madras as stated above. In the result, appeal is remanded to Commissioner (Appeals). The stay petition stands disposed of. (Dictated and pronounced in open court)
(D.N. PANDA) JUDICIAL MEMBER
ksr 28-08-2015
DRAFT Remarks
I II III
Date of dictation 12.08.2015
Draft Order - Date of typing 14.08.2015
Fair Order Typing 28.08.2015
Date of number and date of dispatch
4 E/S/00317/2012 and E/00521/2012
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