RAMCO CEMENTS LIMITED Vs. CESTAT, CHENNAI

JUDGEMENT

(1.) These are two appeals, which have been preferred against two separate orders passed by the Customs, Excise and Service Tax Appellate Tribunal (in short 'the Tribunal').

(2.) The appeals have been preferred by the assessee, i.e., Ramco Cements Limited (formerly described as "Madras Cements Limited"). 2. 1 CMA No. 1606 of 2017, has been preferred against the impugned judgment and order passed by the Tribunal, which is dated 10-9-2015. 2. 2 In so far as CMA No. 1278 of 2017 is concerned, the same has been preferred by the assessee against the rectification order dated 22-12-2016, passed by the Tribunal. 2. 3 The period in issue, with which, these appeals are concerned spans between April, 1997 and May, 1997.

(3.) The record shows that the assessee had claimed MODVAT credit in respect of the goods noted hereunder qua, the period in issue, to the extent of Rs. 19,11,892/-; the break-up of which, is as follows: <FRM>JUDGEMENT_227_LAWS(MAD)6_2017_1.html</FRM> 3. 1 The Tribunal, via its judgment dated 10-9-2015, accepted the assessee's claim for MODVAT credit in respect of the first six (6) items referred to hereinabove, while denying its claim with respect to the seventh item, namely, steel wire. 3. 2 The MODVAT claim vis-a-vis steel wire, as noted above, was pegged at Rs. 2,12,168/-. 3. 3 In reaching this conclusion, the Tribunal relied upon its earlier order passed in the assessee's own case, i.e., Madras Cements Limited v. Commissioner of Central Excise, Trichy, reported in 2006 (202) E.L.T. 106 (Tri.).