COMMR. OF CENTRAL EXCISE Vs. SOUNDARARAJA MILLS LTD

JUDGEMENT

(1.) These Civil Miscellaneous Appeals have been directed against the Final Order Nos. 761, 757, 764, 766, 763, 751, 753, 756, 762, 749, 765, 759, 748, 752, 758, 760, 754, 755, 933, 931, 934, 935, 932, 1216, 930, 1122, 750, 747/2007, 427/2008 and 766/2009 passed in Appeal Nos. S/235/2006, S/231/2006, S/238/2006, S/240/2006, S/237/2006, S/225/2006, S/227/2006, S/230/2006, S/236/2006, S/223/2006, S/239/2006, S/233/2006, S/222/2006, S/226/2006, S/232/2006, S/234/2006, S/228/2006 S/229/2006, S/114/2007, S/112/2007, S/115/2007, S/116/2007, S/113/2007, S/129/2007, S/111/2007, S/122/2007, S/224/2006, S/221/2006, S/205/2007 and S/110/2007 passed by the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, Chennai. The respondents herein are the manufacturers of cotton yarn and they used to get raw materials from outside and also used to take the same to manufacturing places. Under the said circumstances, the Assistant Commissioner of Central Excise, Dindigul has issued show cause notices whereby directed each respondent to pay Service Tax and the demand made by the department has been upheld by the Adjudicating Authority by way of passing the orders-in-original. The same have been challenged before the Commissioner of Central Excise (Appeals). The Commissioner of Central Excise (Appeals) has accepted the demand made by the department except imposition of penalty. The orders referred tohave been challenged before the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, Chennai by way of filing Appeal Nos. S/235/2006, S/231/2006, S/238/2006, S/240/2006, S/237/2006, S/225/2006, S/227/2006, S/230/2006, S/236/2006, S/223/2006, S/239/2006, S/233/2006, S/222/2006, S/226/2006, S/232/2006, S/234/2006, S/228/2006, S/229/2006, S/114/2007, S/112/2007, S/115/2007, S/116/2007, S/113/2007, S/129/2007, S/111/2007, S/122/2007, S/224/2006, S/221/2006, S/205/2007 and S/110/2007.

(2.) The Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, Chennai. after hearing both sides has come to a conclusion that since each respondent has been engaging in manufacturing cotton yarn and since they used to collect raw materials from various places and taken the same to manufacturing places, each respondent is not liable to pay Service Tax and they are entitled to use Cenvat credit. Against the final orders passed by the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, Chennai, these Civil Miscellaneous Appeals have been preferred at the instance of the department as appellant.

(3.) Since common questions of law and facts are involved in all the Civil Miscellaneous Appeals, Common Judgment is pronounced.