Cce, Raipur and M/S. Jay Pee Rewa Vs. M/S. Jay Pee Rewa Cement Ltd. and - Court Judgment

Excerpt:

1. these are two appeals - one filed by the revenue and the other filed by m/s. jay pee rewa cement ltd., being aggrieved with the common order-in-original passed by the commissioner of central excise, raipur.2. shri m.p. devnath, advocate submits that in appeal no.e/1836/95-nb (db), the matter relates to the modvat credit on capital goods and that in the appeal no.e/1611/96-nb, the item involved is only castables. he submits that as regards the capital goods, the matter is covered by the larger bench decision on the tribunal in the case of cce vs. surya roshni ltd. - 2001 (42) rlt 817 (cegat - larger bench). he submits that as regards castables, the matter is covered by the south zonal bench decision in the case of commissioner of central excise, chennai vs.chettinat cement corpn. ltd. - 2001 (43) rlt 473 (cegat - larger bench).3. shri mewa singh, sdr submits that a number of items are involved and the matter could be remanded back for re-examination in the light of the larger bench decision of the tribunal in the case of surya roshini aforesaid.4. after hearing both the sides, we remand this matter to the jurisdictional commissioner of central excise (appeals) to re-examine the.....

Judgment:

1. These are two appeals - one filed by the Revenue and the other filed by M/s. Jay Pee Rewa Cement Ltd., being aggrieved with the common Order-in-Original passed by the Commissioner of Central Excise, Raipur.

2. Shri M.P. Devnath, Advocate submits that in Appeal No.E/1836/95-NB (DB), the matter relates to the modvat credit on capital goods and that in the Appeal No.E/1611/96-NB, the item involved is only castables. He submits that as regards the capital goods, the matter is covered by the Larger Bench decision on the Tribunal in the case of CCE Vs. Surya Roshni Ltd. - 2001 (42) RLT 817 (CEGAT - Larger Bench). He submits that as regards castables, the matter is covered by the South Zonal Bench decision in the case of Commissioner of Central Excise, Chennai Vs.

Chettinat Cement Corpn. Ltd. - 2001 (43) RLT 473 (CEGAT - Larger Bench).

3. Shri Mewa Singh, SDR submits that a number of items are involved and the matter could be remanded back for re-examination in the light of the Larger Bench decision of the Tribunal in the case of Surya Roshini aforesaid.

4. After hearing both the sides, we remand this matter to the jurisdictional Commissioner of Central Excise (Appeals) to re-examine the matter in the light of the Tribunal's Larger Bench decision aforesaid. The Revenue is also at liberty to place before the adjudicating authority the pleas taken in their appeal.

5. Both the appeals - one filed by M/s. Jay Pee Rewa Cement Ltd. and the other filed by the Revenue are allowed by way of remand. Ordered accordingly.