(A.K. Sikri and Rohinton Fali Nariman, JJ.)
M/s. A.R.S & Co. _____________________ Appellant
v.
Commissioner of Central Excise, Trichy _____ Respondent
Civil Appeal No. 4766 of 2006, decided on September 8, 2015
With
Civil Appeal No. 4915 of 2006
The Order of the court was delivered by
Order
1. Going through the matter, particularly, the judgment of the Customs, Excise and Service Tax Appellate Tribunal and hearing the learned counsel for the parties, we are of the view that the matter is squarely covered by the judgment of this Court in ‘Crane Betel Nut Powder Works v. CCE, Tirupathi’ [2007 (210) ELT 171] which has been followed in ‘Satnam Overseas Ltd. v. CCE, New Delhi’ [2015 (318) ELT 538] as well as ‘Servo Med Industries Pvt. Ltd. v. CCE, Mumbai’ [2015 (319) ELT 578]
2. This appeal is squarely covered in favour of the assessee. The appeal is, accordingly, allowed.
3. As a consequence, refund, if any, admissible to the appellant shall be given in accordance with law.
CIVIL APPEAL NO. 4915 OF 2006
4. The appeal stands disposed of in terms of the aforesaid order passed in Civil Appeal No. 4766 of 2006.
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