M/S. J K Sons Engineers Pvt. Ltd vs C.C.E. & S.T. Raipur

[Arising out of Order-in-Appeal No. 422(CE)/RPR-I/2013 dated 20.12.2013 by the Commissioner of Customs, Central Excise & Service Tax (Appeals), Raipur].

For approval and signature:

Honble Shri 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?

M/s. J K Sons Engineers Pvt. Ltd. .Appellants

Vs.

C.C.E. & S.T. Raipur .Respondent

Appearance:

Shri Ravi Holani, CA for the Appellant

Shri B.B. Sharma, DR for the Respondent

CORAM:

Hon'ble Shri Ashok Jindal, Member (Judicial)

Date of Hearing: 24.06.2015

FINAL ORDER NO. 52022/2015-EX(SM)

Per Ashok Jindal:

The appellant is in appeal against the impugned order.

2. The short issue for involved in the matter is that whether appellant is entitled to take Cenvat Credit on plastic crates which have been used by them for smooth movement of inputs in their factory or not.

3. Heard the parties.

4. The issue has been settled by the Larger Bench of this Tribunal in the case of Banco Products Ltd. Vs. CCE 2009 (235) ELT 636 (T-B) wherein it has been held that plastic crates which has been used for smooth movement in the factory is entitled for Cenvat Credit. Therefore, issue is no more res entigra. Consequently, I hold that appellant is entitled to take Cenvat Credit.

5. In these terms impugned order is set aside. Appeal is allowed with consequential relief if any.

(Dictated and pronounced in the open court)

(Ashok Jindal) Member (Judicial)

Bhanu

2

E/51694/2014-EX(SM)