w w w . L a w y e r S e r v i c e s . i n



K.M. Sugar Mills Ltd V/S CC & CE & ST, Allahabad


Company & Directors' Information:- K M SUGAR MILLS LIMITED [Active] CIN = L15421UP1971PLC003492

Company & Directors' Information:- S M SUGAR PRIVATE LIMITED [Active] CIN = U51299DL1999PTC098109

Company & Directors' Information:- CE-N (INDIA) PRIVATE LIMITED [Strike Off] CIN = U72900PN2012PTC145470

Company & Directors' Information:- SUGAR CORPORATION PVT LTD [Strike Off] CIN = U15424WB1954PTC000884

    E/52101/2014 (DB) (Arising out of O/O No. MP (DEM-13/2012, 14 of 2013 dated 24.12.2013 passed by the Commissioner Customs & Central Excise, Allahabad) and Final Order No. 70176/2018

    Decided On, 15 January 2018

    At, Customs Excise Service Tax Appellate Tribunal Regional Bench, Allahabad

    By, THE HONORABLE JUSTICE: ASHOK JINDAL
    By, MEMBER AND THE HONORABLE JUSTICE: ANIL G. SHAKKARWAR
    By, MEMBER

    For Petitioner: Mayank Garg, Advocate And For Respondents: Rajeev Ranjan, Joint Commr. (A.R.)



Judgment Text


1. The appellant is in appeal against the impugned order wherein Cenvat Credit sought to be denied on steel items.

2. This is second round of litigation. In earlier round of litigation this Tribunal has decided the issue in favour of the appellant vide order No. FO/54636/2014 dated 21.11.2014, but the said order was challenged by the Revenue before the Hon'ble High Court and the Hon'ble High Court has remanded the matter back to this Tribunal to give the finding extensively on the issue of limitation. Therefore this appeal is before us.

3. The facts of the case are that during the period February 2007 to December, 2007, the appellant availed Cenvat Credit on various steel items which has been used by the appellant for repairs of old structures which are embedded to earth. Therefore Revenue is of the view that in the light of the decision of larger Bench of the Tribunal in the case of Vandana Global Ltd. v. CCE, Raipur : 2010 (253) ELT 440 (Tri.-LB)], wherein it has been held that the assessee is not entitled to avail Cenvat Credit on the steel items which are used for fabrication of structures which are embedded to earth, the show cause notice dated 07.03.2012 was issued and the matter was adjudicated, wherein the demand of duty was confirmed by denying cenvat credit on the steel items. The said order was carried before this Tribunal and this Tribunal set aside the demand on limitation relying on the various decisions of the Tribunal. Against the said order, the Revenue filed appeal before the Hon'ble High Court, who remanded the matter back to this Tribunal with observation that Tribunal should give its finding on the issue of limitation in detail by controverting the findings of the authorities below. Hence this appeal.

4. We find that the issue before us is that whether the assessee is entitled to steel items used in manufacturing of structures items which are embedded to earth. The said issue came up before this Tribunal in the case of Govind Nagar Sugar Ltd. v. CCE, Allahabad vide FO/52259/2015-Ex(SM) dated 09.07.2015. This Tribunal relying on the decision of Mundra Ports & Special Economic Zone Ltd. v. CCE : 2015-TIOL-288-HC-AMD-ST] held that the assessee is entitled to avail Cenvat credit. Further we find that in the case of Kisan Sahkari Chini Mills Ltd. v. CCE, Meerut-II : 2017 (352) ELT 215 (Tri.-All.)], this Tribunal has allowed Cenvat credit on the steel items and welding electrodes used in the factory of production for manufacture of excisable goods as inputs as defined in section 2(g) of Cenvat Credit Rules, 2002. We further find that in the case of CC & CE, Bhopal v. Prakash Industries Ltd.2016 (341) ELT 340 (Tri.-Del.)] this Tribunal has also allowed cenvat credit on steel items used for manufacturing of supporting structures of various machineries, sheds, platform, walkways, galleries, staircases etc. Therefore, relying on the various decisions cited by the appellant, on merits, we hold appellant are entitled to avail Cenvat credit on the items in question which has been used for fabrication of structures which are embedded to earth and are necessary for installation of plant and machinery. Therefore, on merits, we set aside the impugned order itself.

5. Further, the welding electrodes has been used for repairs and maintenance of plant and machinery which has been ultimately used for manufacturing of final product. In that circumstances, we hold that on welding electrodes also the appellant is entitled to avail Cenvat credit.

6. Moreover, we find that issue of availment of Cenvat credit during the impugned period was in dispute as there were contrary decisions during that impugned period for availment of Cenvat credit on items in question. In that circumstan

Please Login To View The Full Judgment!

ces, the extended period of limitation is not invokable. Further, we find that in this case, the whole demand has been raised by invoking extended period of limitation. In that circumstances also, the demands are not sustainable. 7. In view of the above, we aside the impugned order and allow the appeal with consequential relief, if any. (Operative part of the order was pronounced in the open Court)
O R







Judgements of Similar Parties

30-04-2020 Natural Sugar and Allied Industries Limited & Others Versus The State of Maharashtra, Through the Secretary for Co-operation, Marketing & Textile Department, Mantralaya & Others In the High Court of Bombay at Aurangabad
22-04-2020 West U.P. Sugar Mills Association & Others Versus The State of Uttar Pradesh & Others Supreme Court of India
07-02-2020 Oudh Sugar Mills Ltd. Versus Union of India & Another Supreme Court of India
27-01-2020 S. Krishnamurthy Versus The Commissioner, H.R. & C.E. Administration, Chennai & Others High Court of Judicature at Madras
10-01-2020 Doddanavar Brothers V/S C.C., C.E. & S.T-Belgaum Customs Excise Service Tax Appellate Tribunal Regional Bench Bangalore
10-01-2020 Doddanavar Brothers (mine Owners) Versus C.C., C.E. & S.T-Belgaum Customs Excise amp Service Tax Appellate Tribunal South Zonal Bench At Bangalore
09-01-2020 M/s. Shri Durga Khandsari Sugar Mills Mendrana, Madhya Pradesh Versus The New India Assurance Co. Ltd., Madhya Pradesh National Consumer Disputes Redressal Commission NCDRC
07-01-2020 Riba Textiles Ltd V/S Commissioner of CE & ST, Panchkula Customs Excise Service Tax Appellate Tribunal Chandigarh Bench
07-01-2020 M/s. M.A Steels Pvt. Ltd. Kanjikode, Palakkad (Kerala) & Others Versus C.C.,C.E.& S.T-Calicut Customs Excise amp Service Tax Appellate Tribunal South Zonal Bench At Bangalore
07-01-2020 M.A. Steels Pvt. Ltd. and Others V/S C.C., C.E. & S.T., Calicut Customs Excise Service Tax Appellate Tribunal South Zonal Bench At Bangalore
03-01-2020 Torel Controls LLP V/S C.E., S.T., Commissioner of Central Excise & Central Tax, Mangalore Commissionerate Customs Excise Service Tax Appellate Tribunal Regional Bench, Bangalore
03-12-2019 M/s. The India Sugars & Refineries Ltd., Rep. by its: Manager Finance, P.S. Krishnamurthy Versus The Commissioner for Cane Development & Director of Sugar, Bangalore & Others High Court of Karnataka Circuit Bench At Dharwad
22-11-2019 W.N. Allal Sundaram Versus The Commissioner H.R. & C.E. Admn. Department & Others Supreme Court of India
15-11-2019 Administrator, Kallakuruchi -II Co-operative Sugar Mills Limited, Villupuram Versus The Deputy Chief Inspector of Police, Cuddalore & Others High Court of Judicature at Madras
13-11-2019 The Management of Ponni Sugar Mills (The Management of Ponni Sugars (Erode) Limited), Namakkal, Rep. by its President, R. Chandramouli Versus The Presiding Officer, Labour Officer, Salem & Another High Court of Judicature at Madras
11-11-2019 D. Ganesan Versus The Chairman/Special Officer, The Dharmapuri District Co-operative Sugar Mills Polytechnic, Palacode, Dharmapuri & Another High Court of Judicature at Madras
25-10-2019 The Special Officer, (presently the Managing Director), Thirupathur Coop. Sugar Mills Ltd., Vellore Versus The Presiding Officer, The Principal Labour Court, Vellore & Another High Court of Judicature at Madras
22-10-2019 K. Gopinath Versus The Commissioner, HR & CE, Nungambakkam, Chennai & Others High Court of Judicature at Madras
18-10-2019 The State of Bihar & Others Versus M/s. Riga Sugar Co. Ltd. Supreme Court of India
16-10-2019 Vivek Verma Versus Ipro Sugar Engineering Pvt. Ltd. & Another National Company Law Appellate Tribunal
25-09-2019 G. Ravichandran Versus The District Revenue Officer/Administrator, M.R. Krishnamoorthy Co-operative Sugar Mills Ltd., Chidambaram Taluk, Cuddalore District & Another High Court of Judicature at Madras
13-09-2019 Dr. C.T. Kiruba Versus Joint Commissioner, HR & C.E., Administration Department, Salem & Others High Court of Judicature at Madras
28-08-2019 K.N. Reddy Versus The Commissioner HR& CE Department Nungambakkam & Others High Court of Judicature at Madras
27-08-2019 K.M. Sakhar Karkhana Pvt. Ltd. & Another Versus The Commissioner of Sugar, Sugar Commissionerate & Others High Court of Judicature at Bombay
01-08-2019 Maniyarasu & Another Versus The Commissioner of Sugar, Chennai & Others Before the Madurai Bench of Madras High Court
24-07-2019 The Management, represented by its Administrator, Cheyyar Co-operative Sugar Mill, Anakkavur, Thiruvannamalai District Versus The Presiding Officer, Additional Labour Court, Vellore & Another High Court of Judicature at Madras
18-07-2019 Sushila Versus Gangakhed Sugar & Energy Ltd. In the High Court of Bombay at Aurangabad
17-07-2019 Sahkari Ganna Vikas Samiti & Another Versus M/s. Rai Bahadur Narain Singh Sugar Mill Ltd. & Others High Court of Uttarakhand
20-06-2019 C.E. Manjula Versus State of Karnataka, Represented by its Principal Secretary To Government, Department of Food & Civil Supplies, Dr. B.R. Ambedkar Veedhi, Bengaluru & Others High Court of Karnataka
23-05-2019 Treasurer-cum-Secretary, Tiruppani Committee and Administrative Officer of Pariyur Kondathu Kaliamman Temple by its Executive Officer, Appointed by the HR & CE Department, Pariyur, Gobichettipalayam, Erode District Versus Aries Nandhakumar, Pudukhadu Mariamman Koil Veethi, Pudhupalayam and partner, Nandhi Transports and Elite of Gobi Living Pudupalayam, Gobichettipalayam High Court of Judicature at Madras
09-05-2019 Nayaagarh Sugar Complex Limited Versus SBI General Insurance Company Limited National Consumer Disputes Redressal Commission NCDRC
09-05-2019 Nayaagarh Sugar Complex Limited Versus SBI General Insurance Company Limited National Consumer Disputes Redressal Commission NCDRC
03-04-2019 M/S. Zentech Off-Shore Engineering Pvt. Ltd. Appellant Versus Commissioner of GST & CE, Chennai South Customs Excise and Service Tax Appellate Tribunal South Zonal Bench At Chennai
02-04-2019 D. Ganesan Versus The Commissioner of Sugar, Chennai & Others High Court of Judicature at Madras
22-03-2019 Ravi Pal Versus All India Sugar Trade Association (AISTA) & Another Competition Commission of India
22-03-2019 R. Krishnasamy Gopalar Versus Assistant Commissioner, H.R. & C.E., Thanjavur & Others Before the Madurai Bench of Madras High Court
19-03-2019 CE Info Systems Pvt. Ltd. & Another Versus Gas Authority of India Ltd. High Court of Delhi
08-03-2019 M/s. Sri Ram Company Versus Commissioner of GST & CE, Madurai Customs Excise amp Service Tax Appellate Tribunal South Zonal Bench At Chennai
01-03-2019 The Ramco Cements Ltd., Mathodu Hosadurga Taluk Versus C.C.,C.E. & S.T-Commissioner of Central Tax, Bangaluru Customs Excise amp Service Tax Appellate Tribunal South Zonal Bench At Bangalore
05-02-2019 The Administrator, M.R. Krishnamurthy Co-operative Sugar Mills Limited, Cuddalore District Versus V. Suresh Kumar & Another High Court of Judicature at Madras
05-02-2019 The Administrator, M.R. Krishnamurthy Co-operative Sugar Mills Limited, Cuddalore District Versus V. Suresh Kumar & Another High Court of Judicature at Madras
30-01-2019 A. Vennila Versus The Commissioner, H.R. & C.E. Board, Chennai & Another High Court of Judicature at Madras
30-01-2019 Lakshmi Sugar Mill, Uttaranchal Versus State of Uttar Pradesh & Others Supreme Court of India
28-01-2019 World Class Management Service Versus Commissioner of GST & CE Chennai South Commissionerate Customs Excise Service Tax Appellate Tribunal South Zonal Bench At Chennai
23-01-2019 Popular Vehicles & Services Limited, Kochi Versus C.C., C.E. & S.T, Cochin CCE Customs Excise amp Service Tax Appellate Tribunal South Zonal Bench At Bangalore
22-01-2019 M/s. Rane NSK Steering Systems (P) Ltd., Rep.by V. Sethuraman Versus The Assistant Commissioner of Central Excise (Now the Assistant Commissioner of CT & CE), Rajakilapakkam & Another High Court of Judicature at Madras
14-01-2019 John Distilleries Pvt. Limited Versus The Brihan Maharashtra Sugar Syndicate Limited High Court of Judicature at Bombay
09-01-2019 Gangakhed Sugar & Energy Limited Nagpur Through its Director Versus National Insurance Co. Ltd. Through its Chief Managing Director & Others Maharshtra State Consumer Disputes Redressal Commission Nagpur
27-11-2018 R.P. Castings PVT. LTD. Versus C.G.ST C & C.E. Alwar Customs Excise Service Tax Appellate Tribunal Principal Bench New Delhi
27-11-2018 M/s. RNS. Motors LTD. Unkal Hubli Versus C.C.,C.E.& S.T-Belgaum Customs Excise Service Tax Appellate Tribunal South Zonal Bench At Bangalore
26-10-2018 M/s. Daurala Sugar Works Versus State of U.P. & Others High Court of Judicature at Allahabad
22-10-2018 R. Kulantaivel & Others Versus The Commissioner, HR & CE Department, Chennai & Others High Court of Judicature at Madras
22-10-2018 M. Anbazhagan Versus The Director of Sugar, Chennai & Others High Court of Judicature at Madras
05-10-2018 K. Kuppusamy , Manager, Ellappalayam Soorikattu Iyyan @ Semmanda Gounder Vazhipattu Sabai otherwise also called as Arulmigu Ellappalayam Kavadi Kattalai Versus The Commissioner, H.R.& C.E., Chennai & Others High Court of Judicature at Madras
04-10-2018 M/s. Hindustan Petroleum Corporation Versus CGST, CE, Jabalpur Customs Excise Service Tax Appellate Tribunal Principal Bench New Delhi
14-09-2018 Maha Thejo Mandala Sabha, Rep.by its Secretary M. Jayaraman Versus The Assistant Commissioner H.R. & C.E. Department/Fit Person, Mayuranatha Swami Temple, Chennai & Others High Court of Judicature at Madras
08-08-2018 Escorts Ltd. Versus CGST C.C & C.E. Dehradun Customs Excise Service Tax Appellate Tribunal Principal Bench New Delhi
06-08-2018 J.K. Cement Works Versus CE & ST-Dehradun Customs Excise Service Tax Appellate Tribunal Principal Bench New Delhi
30-07-2018 KLA Construction Technologies Pvt. Ltd. Versus Chadha Sugar & Industries Pvt. Ltd. & Another High Court of Delhi
30-07-2018 M/s. The Ganga Kishansahkari Sugar Versus Commissioner, U.P. Trade Tax High Court of Judicature at Allahabad
23-07-2018 ITO Corporate Ward 5(2), Chennai Versus Prudential Sugar Corporation Ltd, Chennai Income Tax Appellate Tribunal Chennai
19-07-2018 Simbhaoli Sugar Ltd V/S Commissioner of Central Excise, Noida Customs Excise Service Tax Appellate Tribunal Regional Bench Allahabad
17-07-2018 C.C., C.E. & S.T- Trivandrum Versus Warrier?s Hospital & Panchakarma Centre, Alleppey Dist, Kerala Customs Excise Service Tax Appellate Tribunal South Zonal Bench At Bangalore
17-07-2018 M/s Pooran Sugar Works Versus Union of India & Others High Court of Judicature at Allahabad
17-07-2018 Mohan Breweries and Distilleries Ltd., Represented by its Chief Financial Officer South India Film Chambers of Commerce Building Versus Tamil Nadu Cooperative Sugar Federation, Represented by the Managing Director High Court of Judicature at Madras
13-07-2018 Terex India Pvt. Ltd V/S The Commissioner of G.S.T. & C.E., Salem Customs Excise Service Tax Appellate Tribunal South Zonal Bench At Chennai
10-07-2018 C.G.S.T. & C.E., Alwar V/S Continental Engines Limited Customs Excise Service Tax Appellate Tribunal New Delhi
05-07-2018 Amar Enterprises and Others V/S CGST & CE, Alwar Customs Excise Service Tax Appellate Tribunal Principal Bench New Delhi
05-07-2018 CGST, C.E. & C.C.-C.C.E. & S.T., Indore V/S Diabetes Thyroid Hormone Research Institute Pvt. Ltd. Customs Excise Service Tax Appellate Tribunal Principal Bench New Delhi
05-07-2018 Allen Career Institute V/S C.G.S.T. CC & C.E., Jodhpur Customs Excise Service Tax Appellate Tribunal New Delhi
05-07-2018 The Amaravathi Co-operative Sugar Mills Ltd V/S CCE & ST, Coimbatore Customs Excise Service Tax Appellate Tribunal South Zonal Bench At Chennai
04-07-2018 Dharampal Satyapal Ltd V/S C.C. & C.E. & ST., Noida Customs Excise Service Tax Appellate Tribunal Regional Bench Allahabad
04-07-2018 Admannum Packagings Ltd V/S C.G.S.T, C.E., C.C., Indore Customs Excise Service Tax Appellate Tribunal New Delhi
02-07-2018 Golden Ventures V/S Commissioner of C.E. & S.T., Chennai Customs Excise Service Tax Appellate Tribunal South Zonal Bench At Chennai
02-07-2018 Pee Cee Cosma Sope Ltd V/S CE, C & CGST - CCE & ST, Jodhpur Customs Excise Service Tax Appellate Tribunal Principal Bench New Delhi
29-06-2018 Kareli Sugar Mills P. Ltd V/S CGST-CC & CE, Jabalpur Customs Excise Service Tax Appellate Tribunal New Delhi
25-06-2018 Century Metal Recycling Pvt. Ltd. and Others V/S Commissioner of Customs, C.E. & S.T., Noida and Others. Customs Excise Service Tax Appellate Tribunal Regional Bench Allahabad
25-06-2018 Muruga Gounder (Deceased) & Others Versus Arulmigu Chelliamman Temple, Puliyandapatti, Rep. by, The Inspector, H.R. & C.E. Department High Court of Judicature at Madras
20-06-2018 M/s. Hatsum Agro Product Limited, Rep. by its Assistant General Manager, Legal Rajesh D.R. Versus The Joint Commissioner, HR & CE Department, Coimbatore & Others High Court of Judicature at Madras
15-06-2018 Standard Auto Agencies V/S CGST & CE, Bhopal Customs Excise Service Tax Appellate Tribunal New Delhi
14-06-2018 Arfat Petrochemicals Pvt. Ltd V/S CE, C & CGST - CCE & ST, Jodhpur Customs Excise Service Tax Appellate Tribunal Principal Bench New Delhi
14-06-2018 Titawi Sugar Complex V/S CCE, Delhi Customs Excise Service Tax Appellate Tribunal Principal Bench New Delhi
28-05-2018 CGST & CE, Jaipur V/S C.P. Udyog Customs Excise Service Tax Appellate Tribunal New Delhi
22-05-2018 C.C. & C.E. & S.T.-Noida V/S Manikya Creations Pvt. Ltd. Customs Excise Service Tax Appellate Tribunal Regional Bench Allahabad
11-05-2018 Pioneer Hi Bred Private Limited V/S CCT, CE & ST, Medchal GST Customs Excise Service Tax Appellate Tribunal Regional Bench Hyderabad
20-04-2018 Gaurav Aseem Avtej Versus U.P. State Sugar Corporation Ltd. & Others Supreme Court of India
09-04-2018 Dhampur Sugar Mills Ltd. and Others V/S Commissioner of Central Excise, Meerut-II Customs Excise Service Tax Appellate Tribunal Regional Bench Allahabad
09-04-2018 M/s. S.K.F. Bearings India Limited, Rep. by its Principal Officer, Mumbai Versus N.P.K.R.R. Co-operative Sugar Mill, Thalainayiru, Rep. by its Admiunistrator & Others High Court of Judicature at Madras
04-04-2018 V. Suresh Kumar Versus The Commissioner of Sugar, E.V.R. Periyar Maaligai, Chennai & Another High Court of Judicature at Madras
02-04-2018 C.G.ST. C. & C.E.-Alwar and Others V/S Kamdhenu Ispat Ltd. and Others. Customs Excise Service Tax Appellate Tribunal New Delhi
21-02-2018 Venkateshwara Power Project Ltd & Sugar Factory, Rep. by is Managing Director Versus The Yamakanmaradi Urban Co-Op Society Ltd, Yamkanmaradi, Rep. by its General Manager, Somshekar Zutti High Court of Karnataka Circuit Bench At Dharwad
16-02-2018 R. Paramasivam Versus The Commissioner, HR & CE Department, Chennai & Others Before the Madurai Bench of Madras High Court
09-02-2018 Bannari Smmsn Sugar Ltd V/S C.C., C.E. & S.T., Mysore Customs Excise Service Tax Appellate Tribunal South Zonal Bench At Bangalore
09-02-2018 Bannari Smmsn Sugar Ltd. Versus C.C., C.E. & S.T, Mysore Customs Excise Service Tax Appellate Tribunal South Zonal Bench At Bangalore
09-02-2018 The Management of E.I.D. Party India Ltd., Pugalur Sugar Factory Post Pugalur Rep. by its General Manager-HR & Others Versus The Presiding Officer, Industrial Tribunal, Chennai & Others High Court of Judicature at Madras
06-02-2018 C.E. Sulochana (Deceased) & Others Versus C.E. Sathyanarayan High Court of Judicature at Madras
01-02-2018 Hindustan Zinc Ltd. and Others V/S C.E. & S.T.-Udaipur and Others. Customs Excise Service Tax Appellate Tribunal New Delhi
31-01-2018 Aswini Homeo Pharmacy V/S CC, CE & ST, Hyderabad-IV Customs Excise Service Tax Appellate Tribunal Regional Bench Hyderabad
25-01-2018 M/s. Laxmipati Balaji Sugar & Distilleries (P) Ltd. Versus Branch Manager, United India Insurance Co. Ltd. & Another National Consumer Disputes Redressal Commission NCDRC
19-01-2018 Samsung India Electronics Pvt. Ltd V/S CC & CE & ST, Noida Customs Excise Service Tax Appellate Tribunal Regional Bench Allahabad


LawyerServices is a Premium Legal Tech solution.


Lawyers, Law Firms, Government Departments and Corporates rely on us for, Workflow Automation, Data Aggregation, Timely Updates, Case Management, Intelligent Research, Latest Legal Data Updates and a LOT more!

If you are a legal professional, CONTACT US, in order to see how our UNIQUE solution can benefit your organization.

Features Intro Close Box