2025 (3) TMI 1340

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....n inputs and capital goods such as explosives, detonators, lubricants, components, items, etc. provided on non-chargeable basis to contractors for mine development work/or production in terms of Rule 3(5) of Cenvat Credit Rules, 2004 [CCR] is sustainable. 2. We find that the issue is no longer res integra and has been decided by the Tribunal in the case of the appellant themselves as under:- (i) CCE & ST, Udaipur Vs. Hindustan Zinc Ltd. - Final Order No.53183/2017-EX (DB) dated 9.5.2017 in E/1795/2011   (ii) Hindustan Zinc Ltd. Vs. Commissioner of CGST & Central Excise Commissionerate, Udaipu(Rajasthan)- Final Order No.55985/2024 dated 2.7.2024 in E/55424/2023   3. In the Revenue's appeal, the Tribunal noted that explosive....

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.... 5. Consistent views have been taken time and again not only by the Tribunal and the High Courts but also by the Apex Court that the judicial discipline and proprietary demands that the Adjudicating Authority or the Appellate Authority should follow the binding decisions of the Tribunal. The Apex Court in Union of India Vs. Kamlakshi Finance Corporation Ltd.- 1991 (55) ELT 433 (SC)  has categorically held that the order of the Tribunal is binding upon the Assistant Collector and the Appellate Collectors, who function under the jurisdiction of the Tribunal and they should be followed unreservedly by the subordinate authorities. It was further held that mere fact that the order of the Appellate Authority is not acceptable to the Departme....

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....the consignments pending clearances at Airports in accordance with the view of the CBI & C rather than the orders of the Tribunal vide Circular dated 31.03.2019 and, therefore, held the said decision of the Board to be illegal. These are some of the reported decisions we have referred to above, however, there are several other orders which have been passed repeatedly reiterating the principles enunciated in Kamlakshi Finance Corporation Ltd. (supra) but the Authorities below are adamant in their mind to ignore the decisions of the Tribunal, which is highly contemptuous. In fact the Board is required to take serious note of the same and issue necessary instructions to be uniformly followed by the Authorities. 7. Following the earlier decis....