M/S Dwarikesh Sugar Industries … vs Commissioner,Central Excise on 21 July, 2010

Court No. - 37

Case :- CENTRAL EXCISE APPEAL DEFECTIVE No. - 123 of 2008

Petitioner :- M/S Dwarikesh Sugar Industries Ltd.
Respondent :- Commissioner,Central Excise
Petitioner Counsel :- Piyush Agrawal,Bharat Ji Agrawal
Respondent Counsel :- A.S.G.I.,S.P. Kesarwani

Hon'ble Rajes Kumar,J.

Hon’ble Bharati Sapru,J.

Admit and connect with the Central Excise Appeal No.391 of 2005 on the
following questions of law.:-

(a) Whether the appellant having claimed the benefit of Cenavat Credit on
welding electrodes as capital goods under rule 57Q which was allowed by the
Assistant Commissioner relying upon the judgment of the larger Bench of
Tribunal in Jawahar Mills Ltd., the Tribunal was not justified in rejecting the
claim of the appellants by holding that welding electrodes is not inputs for the
manufacture of sugar, even though the appellant has never claimed the Cenvat
Credit treating the welding electrodes as inputs.?

Order Date :- 21.7.2010

L.F./10