M/s Gal Aluminium Extrusion Pvt. Ltd. Versus Commissioner of CGST & Central Excise, Nashik
Central Excise
2019 (2) TMI 1479 – CESTAT MUMBAI – TMI
CESTAT MUMBAI – AT
Dated:- 30-1-2019
Appeal No. E/87862 & 87864/2018 – A/85246-85247/2019
Central Excise
DR. D.M. MISRA, MEMBER (JUDICIAL)
Shri S.B. Awate, Consultant for Appellant
Mrs. Anuradha S Parab, AC (AR) & Shri Anil Choudhary, AC (AR) for Respondent
ORDER
Per: Dr. D.M. Misra
These two appeals are filed against Order-in-Appeal No. NSK-EXCUS-000-APPL-296-17-18 dated 07.03.2018 passed by the Commissioner of CGST & Central Excise (Appeals), Nashik.
2. Briefly stated the facts of the case are that the appellants are engaged in the manufacture of excisable goods na
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Commissioner (Appeals), who in turn, rejected the Appeals. Hence, the present appeals.
3. Learned consultant for the appellant submits that even though before the original adjudicating authority as well as before the learned Commissioner (Appeals) they have categorically and vehemently argued that common input services were not utilized in the generation of electricity at their windmill, however, invoking Rule 6 of CENVAT Credit Rules, 2004 demands have been confirmed. He, thus, submits that they have enough evidence to establish that input service on which credit availed were not used in the maintenance and repair of the windmill. Therefore, the demand under Rule 6 of CENVAT Credit Rules, 2004 is unsustainable in law.
4. Learned AR for t
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aintenance and repair of windmill. The contention of the learned Consultant for the appellant that in repair and maintenance of windmill situated away from the factory used for generation of electricity and ultimately consumed in the manufacture of excisable goods, no input services were used for such purpose and they had not availed credit on the same. The learned Commissioner (Appeals) categorically recorded the findings that the appellant failed to produce evidence to substantiate that credit availed on input services were not used exclusively in repair and maintenance of Wind Mills used for generation of electricity, which the appellant controverted before this Tribunal placing evidences. I am of the view that these evidences need to be
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