M/s. Chettinad Cement Corporation Ltd. Versus The Commissioner of GST And CE, Trichy
Central Excise
2018 (1) TMI 633 – CESTAT CHENNAI – TMI
CESTAT CHENNAI – AT
Dated:- 8-1-2018
E/MISC/41941, 41944/2017 & E/710, 711/2010 – Final Order Nos. 40077-40078/2018
Central Excise
Ms. Sulekha Beevi, Member (Judicial) And Shri Madhu Mohan Damodhar, Member (Technical)
Shri R. Parthasarathy, Consultant for the appellant
Shri A. Cletus, ADC (AR) for the respondent
ORDER
Per Bench
The brief facts are that the appellants are manufacturers of cement and are registered with the Central Excise Department. They are availing Cenvat credit for inputs, capital goods and input services. The appellants established a new cement plant in Ariy
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sarathy submitted that in the appellant s own case for earlier period, the appeals on similar issue were remanded to the adjudicating authority to pass appropriate order after considering the application of various case laws. That the present case may also be remanded to decide afresh in the light of the judgments rendered on the said issue.
3. The Ld. AR, Shri A. Cletus, ADC, reiterated the findings in the impugned order.
4. Heard both sides.
5.1 The Ld. Counsel for the appellants has relied upon the decision passed by the Tribunal in the appellant s own case vide Final Order No.40948 40953/2016 dated 13.06.2016, wherein the Tribunal has remanded these appeals for reconsideration by following various case laws on the said issue whether
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cial Economic Zone Ltd. CCE – 2015-TIOL-1288-HC-AHM-ST
iv) Saraswati Sugar Mills Vs. CCE, Delhi – 2011 (270) ELT 465 (S.C.)
v) Vandana Global Ltd. Vs. CCE, Raipur – 2010 (253) ELKT 440 (Tri.-LB)
vi) Jayaswal Neco Ltd. Vs. CE, Raipur – 2015 (319) ELT 247 (S.C)
vii) India Cements Ltd. Vs. CESTAT, Chennai – 2015 (321) ELT 209 (Mad.)
viii) Empee Sugars and Chemicals Ltd. Vs. CCE, Tirunelveli F.O. No.41121-40122/2015 dated 06.12.2015
ix) Thiru Arroran Sugars Vs. CCE, Trichy – 2015-TIOL-1734-HC-MAD-CX
x) CCE, Trichy Vs. CESTAT, Chennai – 2014 (309) ELT 71 (Mad.)
5.2 Ld. Consultant has also requested to waive the penalty. He submitted that the issue whether the assesse is eligible to avail credit on cement and steel was contentious
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