M/S. Ultratech Cement Ltd vs Commissioner Of Central Excise, ...
- CitationAppeal No. 43/2012
Ratio decidendi
The rule this decision rests on
Tyres used on dumpers deployed in a captive mine for movement of goods qualify as cenvatable capital goods, and CENVAT credit on such tyres cannot be denied on the ground that their use lacks nexus with the manufacture of the final product, where the dumpers themselves are held to be cenvatable capital goods.
Written by Miss Lucy from the judgment below, not taken from a headnote.
Judgment
As delivered
[Arising out of Order-in-Appeal No. 43/2012 dated 27/01/2012 passed by the Commissioner of Central Excise (Appeals), Mangalore.]
For approval and signature:
HON'BLE SMT. ARCHANA WADHWA, JUDICIAL MEMBER
1 Whether Press Reporters may be allowed to see the Order for publication as per Rule 27 of the CESTAT (Procedure) Rules, 1982? No 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? Seen 4 Whether Order is to be circulated to the Departmental authorities? Yes
M/s. Ultratech Cement Ltd Unit M/s. Rajshree Cement Works, Malkhed, Dist. Gulbarga Appellant(s)
Versus
Commissioner of Central Excise, Customs and Service Tax BELGAUM NO. 71, CLUB ROAD, CENTRAL EXCISE BUILDING, BELGAUM 590 001. KARNATAKA Respondent(s)
Appearance:
None R.G. UTAGIKAR 162/19 A, RAILWAY LINES, JAWAHIR APARTMENT, NEAR SHANTI SAGAR MANGAL KARYALAYA, SOLAPUR 413001. MH For the Appellant
Mr. S. Teli, Dy. Com. (AR) For the Respondent
Date of Hearing: 25/06/2015
Date of Decision: 25/06/2015
CORAM:
HON'BLE SHRI ARCHANA WADHWA, JUDICIAL MEMBER
Final Order No. 21432 / 2015
Per : ARCHANA WADHWA
On matter being called, neither anybody appeared nor is there any adjournment request. Accordingly, I have heard the learned DR and have gone through the impugned orders.
2. The appellants have been denied the CENVAT credit taken on tyres used for dumpers and demand to the extent of Rs.2.20 lakhs stands confirmed against the appellants on the ground that the said use cannot be held to be having any nexus with the manufacture of their final product.
3. I find that the Tribunal in the case of Commissioner of Central Excise, Hyderabad vs. India Cements Ltd.: 2009 (238) E.L.T. 193 (Tri.-Chennai) has held that dumpers used in the captive mines of the appellant for movement of the goods have to be held as cenvatable capital goods. By following the same, the tyres used in the said dumpers have to be held as cenvatable capital goods. By following the said decision, I set aside the impugned order and allow the appeal with consequential relief to the appellant.
(Order pronounced in open court)
ARCHANA WADHWA JUDICIAL MEMBER rv 2
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