The Customs And Central Excise vs M/S.Taher Ali Industries And ...
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           THE HONOURABLE SRI JUSTICE P. SAM KOSHY

AND THE HONOURABLE SRI JUSTICE LAXMI NARAYANA ALISHETTY

C.E.A.No.65 of 2006

JUDGMENT: (per Hon'ble Sri Justice P.SAM KOSHY)

Heard Sri V.T Kalyan, learned counsel for the appellant and

perused the record.

2. The present Appeal is filed assailing the order passed by the

Customs, Excise and Service Tax Appellate Tribunal, South Zonal

Bench, Banglore (for short 'the Tribunal') in Appeal

No.E/270/2005 dated 06.09.2005.

3. The question of law raised by the appellant in challenging

the order of the Tribunal is:

i. Whether the Hon'ble CESTAT, Banglore is justified in allowing the credit of duty on input when it has been exclusively consumed in manufacture of non-dutiable (exempted) goods thereby violating the very basic scheme of the Cenvat Credit which does not allow the credit of duty on input, if the final product is cleared without payment of duty.

4. During the Course of hearing, it has been brought to the

notice of this Bench that earlier Division Bench of this Court in

CEA.No.11 of 2006 and other connected appeals, wherein the

similar issue was raised, has allowed the said cases following the

judgment of the High Court of Punjab and Haryana in CEA.No.106

PSK,J & LNA,J CEA.No.65 of 2006

of 2006, whereby the judgment of the Tribunal in the case of

Escort Limited vs. Commissioner of Central Excise,

Faridabad 1 was under challenge and the High Court of Punjab

and Haryana decided the question in favour of the assessee and

against the department. The said Judgment of the Division Bench

of this Court in CEA Nos.11 of 2006 and connected appeals

decided on 17.03.2015 still holds good.

5. In view of the same, the question of law raised by the

appellant in the instant appeal is also decided in terms of the order

passed by the Division Bench of this Court in CEA.Nos.11 of 2006

and connected appeals dated 17.03.2015. The appeal thus fails

and accordingly rejected. There shall be no order as to costs.

Miscellaneous applications pending, if any, shall stand

closed.

_________________ P. SAM KOSHY, J

________________________________ LAXMI NARAYANA ALISHETTY, J

Date: 12.09.2023 Sai/pvt

2004 (176) ELT 817

PSK,J & LNA,J CEA.No.65 of 2006

THE HONOURABLE SRI JUSTICE P. SAM KOSHY AND THE HONOURABLE SRI JUSTICE LAXMI NARAYANA ALISHETTY

C.E.A NO.65 of 2006

Date: 12.09.2023 Sai/pvt