9911796707
TMI Blog2017 (11) TMI 1100X X X X Extracts X X X X X X X X Extracts X X X X ..... oods used in the factory and are used in relation to the manufacturing, business and hence, the credit on the same is to be allowed - credit allowed - appeal dismissed - decided against Revenue. - D. B. Central/Excise Appeal No. 33 / 2016 - - - Dated:- 6-9-2017 - K. S. Jhaveri And Inderjeet Singh, JJ. For the Appellant : Mr. Anurag Kalawatia For the Respondent : Mr. Sameer Jain ORDER 1. By way of this appeal, the appellant has assailed the judgment and order of the Tribunal whereby the Tribunal has allowed the appeal of the assessee. 2. Counsel for the appellant has framed the following substantial questions of law:- i) Whether, the Tribunal is justified in allowing the CENVAT credit of ₹ 27,33,393/- on u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rds the air conditions installed in the office, I hold that, the Adjudicating Authority has correctly denied the CENVAT Credit, as the Air conditioners were not found installed in the factory but found installed in the office on which CENVAT Credit is not admissible. 5. However, the Tribunal while considering the same has considered in detail and held as under:- 6. The credit has been disallowed on three grounds (1). The bills of entry are not original (2) few documents on which credit is availed are more than a year old, (3) the air-conditioners upon which credit is availed is not installed in the factory. The main dispute, therefore, narrows down to the admissibility of the cenvat credit in respect of the re-constructed copies ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... han a year old. The Cenvat Credit Rules, 2002 does not impose any time limit for availing credit. So the disallowance of credit on this ground is unjustified. In regard to the credit availed on airconditioners, the ld. Counsel submitted that the air conditioners are installed in the office of the factory and that the office is part of the factory. In Board s Circular NO. 943/4/2011-CX dated 29.04.2011, it is mentioned that goods such as furniture and stationary used in an office within the factory are goods used in the factory and are used in relation to the manufacturing, business and hence, the credit on the same is to be allowed . Therefore, credit on duty paid on air conditioners installed in office of the factory is admissible. The is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urt. Since the same are pending adjudication before the Hon'ble Supreme Court, it is needless to state that any order that is to be passed by the Hon'ble Supreme Court would be applicable to the parties herein. 8. Consequently, the appeal is allowed. The substantial questions of law are answered in favour of the revenue and against the assessee in terms of the order dated 8th September 2011 passed in CEA No. 92/2007 in the case of The Union of India, Belgaum v. M/s. Jindal Praxair Oxygen Company Limited, Bellary district, Karnataka subject to the final outcome of SLP(Civil) 13203/2012. The decision to be rendered by the Hon'ble Supreme Court would be binding on the parties herein. 7. However, the Tribunal has factual ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
