2010 (6) TMI 472 - AT - Central Excise

CESTAT dismisses Revenue's appeals for incorrect forms; ruling on cenvat credit for manufacturers.

The Appellate Tribunal CESTAT, Ahmedabad rejected Revenue's appeals as not maintainable for using incorrect forms. The appeals concerned cenvat credit on ... Cenvat credit - Input services -the appellants were manufacturer of excisable goods and the issue was relating to admissibility of cenvat credit on input services and therefore, appeals should have been filed under Section 35B of Central Excise Act, 1944, whereas the appeals nave been filed by using ST-7 forms - There was no Commissionerate at Valsad during the relevant time and the appeals have been filed in the form of ST-7 - Hence, the appeals filed by the Revenue are rejected as not maintainable. The Appellate Tribunal CESTAT, Ahmedabad rejected appeals filed by the Revenue as not maintainable because they were filed using ST-7 forms instead of under Section 35B of the Central Excise Act, 1944. The appeals were related to the admissibility of cenvat credit on input services by manufacturers of excisable goods. The Tribunal cited a previous case involving M/s. Guardian Plasticote Limited to support its decision.