2019 (2) TMI 469

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....y the appellant for the months of January 2006 to March 2006 has observed that appellant had not availed cenvat credit in accordance of Rule 4(1) of CCR 2004 i.e. immediately or within a reasonable period in respect of explosives used in the mines. Resultantly, vide SCN No. 193 dated 07.11.2007 proposing for not allowing the cenvat of credit on Rs. 10,22,761/- and the recovery thereof from the appellant alongwith the interest at the appropriate rate and the proportionate penalties. The said demand was confirmed initially vide Order-in-Original No. 129 dated 30.11.2011 and the Order was confirmed vide the Order under challenge bearing Order-in-Appeal No. 722 dated 05.07.2018 being aggrieved the appellant is before this Tribunal. 2. I have h....

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....d by this Tribunal in 2003 itself in favour of the Department, Appeal is prayed to be dismissed. 5. After hearing both the parties it is observed that the issue of availing cenvat credit on the explosives used in the mines catering cement factories was initially decided against the assessee by this Tribunal vide the Final Order No. A/1401/2003/NB dated 13.11.2003 as has also been mentioned in the impugned SCN. But the said decision, when was appealed, before the Hon'ble High Court Rajasthan got reversed as is apparent from the copy of Order produced by the appellant. The said Order was also brought to the notice of the Commissioner(Appeals) but it is mentioned in the Order under challenge that he could not appreciate the same for want of t....

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....t that the mines of the appellant are the captive mines which has nowhere been denied by the Department as well. 6. Hence, in view of law settled by Supreme Court with respect to availing credits on the explosives used in the mines, the appellant herein is absolutely entitled for the same. The findings of the Commissioner Appeals that the appellant was not the party as such the decision are absolutely wrong in view of Article 141 of the Constitution of India which lays down that any law declared by Supreme Court shall be binding on all courts within the territory of India i.e. the decision becomes the law of the land. While ignoring the decision of Supreme Court which covers squarely the present case that too merely on the ground that appe....