COMMISSIONER Vs. MOTABHAI IRON AND STEEL INDUSTRIES

JUDGEMENT

(1.) All these appeals arise out of the common order dated 10th January 2014 passed by the Customs, Excise & Service Tax Appellate Tribunal, West Zonal Bench, Ahmedabad (hereinafter referred to as "the Tribunal") in Appeals No. E/636-771-825-826-827-855/2007 [2014 (302) E.L.T. 69 (Tri. - Ahmd.)] respectively and hence the same were taken up together and disposed of by this common judgment.

(2.) The appellant-Commissioner of Central Excise, Ahmedabad in these appeals under Section 35G of the Central Excise Act, 1944 (hereinafter referred to as "the Act") has proposed the following identically worded five questions in each of the appeals, stated to be substantial questions of law :

(3.) The facts giving rise to the present appeals are that M/s. Bajrang Castings Private Limited, Sanand (hereinafter referred to as "the assessee") is engaged in the manufacture and sale of MS Ingots, falling under Chapter 72 of the First Schedule to the Central Excise Tariff Act, 1985 on which Central Excise duty is leviable under the provisions of the Act and the rules framed thereunder. The assessee also holds Central Excise Registration No. AAACB-6237-FXM-001 and had been availing Cenvat credit on their raw materials i.e., MS scrap, etc.