M/S. Metro Cement And Mines Pvt. Ltd vs C.C.E. & S.T. Jaipur-Ii

[Arising out of Order-in-Appeal No. 37/VC/CE/JPR-II/2013 dated 26.11.2007 by the Commissioner of Central Excise (Appeals), Jaipur].

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?

M/s. Metro Cement and Mines Pvt. Ltd. .Appellants

Vs.

C.C.E. & S.T. Jaipur-II .Respondent

Appearance:

Shri O.P. Agarwal, Advocate for the Appellants

Shri R.K. Mishra, DR for the Respondent

CORAM:

Hon'ble Shri Ashok Jindal, Member (Judicial)

Date of Hearing: 05.01.2015

FINAL ORDER NO.50023/2015-EX(SM)

Per Ashok Jindal:

In this case the Cenvat Credit on the items like cylpebs, grinding media, bata, rods, etc. were denied to the appellant on the ground that these items are following under Chapter 72 and 73 are not covered as capital goods as well as inputs. Therefore, they are entitled to take Cenvat Credit.

2. Heard the parties.

3. In appellants own case for the earlier period for the same items this Tribunal has held that the above said items are to be considered as components of capital goods vide order no. A/57452/2013-SM (BR) dated 12/08/2013, therefore, the Cenvat Credit was allowed to the appellant.

4. Therefore, following earlier decision of this Tribunal, in appellants own case I hold that in this also the case appellant is entitled to take Cenvat Credit on the items in question as same are components of capital goods.

5. Therefore, the 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/58548/2013-EX(SM)