2018 (12) TMI 1776

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.... falling under Chapter 25 of the Central Excise Tariff Act, 1985. The respondent assessee clears their final product namely cement/clinkers on payment of appropriate central excise duty and on payment of VAT/CST. The Department has undertaken an audit of the financial records of the respondent for the period January 2014 to March 2015 wherein it was observed by the visiting officers that the respondent were charging and collecting VAT at the applicable rates in their invoices from their buyers, however, it was also noticed that as per the provisions of Madhya Pradesh Industrial Policy, 2004, the Madhya Pradesh Government refunded 75% of VAT back to the appellant. It has been the contention of the Department that the respondent have received....

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.... M/s Pioneer Engineering Industries vs. Commissioner of Central Excise, Indore in Central Excise appeal No. 51973 of 2017, the decision of M/s Pioneer Engineering Industries was based on the decision of this Tribunal in the case of Shree Cement Ltd. final order No. 51427-51514 of 2018 dated 11 April 2018. 2. The Department feeling aggrieved of Commissioner (Appeals) order in appeal No. 809/CE/2018 dated 29 May 2018 has filed the present appeal. 3. We have heard both the sides and have also perused the record of the appeal. 4. It is a matter of record that the issue under this appeal is no longer res-integra as it has already been decided by this Tribunal in the case of Shree Cement Ltd. vs. Commissioner of Central Excise, Alwar reported ....