M/S. Steel Authority Of India Ltd vs Commissioner Of Central Excise

Customs Excise and Service Tax Appellate Tribunal28 April 2015

CitationExcise Appeal No. 59933 & 59947 of 2013- (SM)

Ratio decidendi

The rule this decision rests on

Railway track material used for handling raw material and process goods in a factory is eligible for Cenvat credit, as held by the Supreme Court in Jayaswal Neco Ltd. vs. CCE, Raipur, and the issue being thereby settled, the Tribunal is bound to follow that decision.

Written by Miss Lucy from the judgment below, not taken from a headnote.

Judgment

As delivered

IN THE CUSTOMS, EXCISE AND SERVICE TAXAPPELLATE TRIBUNAL, NEW DELHIPRINCIPAL BENCH, COURT NO. IIExcise Appeal No. 59933 & 59947 of 2013- (SM)

[Arising out of Order-In-Appeal No. 34/RPR-II/2013 and 33/RPR-II/2013 both dated 15.7.2013 both passed by Commissioner of Central Excise & Customs (Appeals) Chattisgarh]

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. Steel Authority of India Ltd. Appellants

Vs.

Commissioner of Central Excise Respondent

& ST, Raipur

Appearance:

Shri Victor Das, Advocate for the Appellants

Shri R K Mishra, AR for the Respondent

CORAM:

Hon'ble Shri Ashok Jindal, Member (Judicial)

Date of Hearing /decision: 28.04.2015

FINAL ORDER NO. A/ 51574 - 51575/2015-(SM)

Per Ashok Jindal :

The short issue involved in these appeals is whether the appellants are entitled to take Cenvat credit on the duty paid in respect of railway track material or not which were being used by the appellant during handling of raw material in their factory itself.

2. Heard both sides.

3. Said issue has come up before Honble Apex Court in the case of Jayaswal Neco Ltd. vs. CCE, Raipur [2015-TIOL-70-SC-CX] wherein the Honble Apex Court held that the Railway track material used for handling the raw material process goods, is entitled for Cenvat credit. Therefore issue is no more res integra in the light of decision of Apex Court in the case of Jayaswal Neco Ltd. vs. CCE, Raipur (supra). In these circumstances, I hold that appellant is entitled to take Cenvat credit on railway track material. Consequently, the impugned orders are set aside and appeals allowed with consequential relief, if any.

(Dictated and pronounced in the open court )

( Ashok Jindal ) Member(Judicial)

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