CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL NEW DELHI PRINCIPAL BENCH – COURT NO. – II Excise Appeal No. 50773 of 2024 [Arising out of Order-in-Appeal No. 137-139 (AK)CE/JDR/2024 dated 05.03.2024 passed by the Commissioner of Central Excise and Central Goods & Service Tax, Jodhpur]

M/s. J.K. Cement Works …Appellant (Unit of J.K. Cement Limited)

Nimbahera, District Chittorgarh, Rajasthan - 312617 VERSUS Commissioner of CGST & Central Excise, Udaipur …Respondent

142B, Hiran Magri, Sector-11, Udaipur, Rajasthan - 313002 WITH Excise Appeal No. 50774 of 2024 [Arising out of Order-in-Appeal No. 140-141 (AK)CE/JDR/2024 dated 05.03.2024 passed by the Commissioner of Central Excise and Central Goods & Service Tax, Jodhpur]

M/s. J.K. Cement Works …Appellant (Unit of J.K. Cement Limited)

Nimbahera, District Chittorgarh, Rajasthan - 312617 VERSUS Commissioner of CGST & Central Excise, Udaipur …Respondent

142B, Hiran Magri, Sector-11, Udaipur, Rajasthan - 313002 WITH Excise Appeal No. 50775 of 2024 [Arising out of Order-in-Appeal No. 140-141 (AK)CE/JDR/2024 dated 05.03.2024 passed by the Commissioner of Central Excise and Central Goods & Service Tax, Jodhpur]

M/s. J.K. Cement Works …Appellant (Unit of J.K. Cement Limited)

Nimbahera, District Chittorgarh, Rajasthan - 312617 VERSUS Commissioner of CGST & Central Excise, Udaipur …Respondent

142B, Hiran Magri, Sector-11, Udaipur, Rajasthan - 313002 WITH Excise Appeal No. 50776 of 2024 [Arising out of Order-in-Appeal No. 137-139 (AK)CE/JDR/2024 dated 05.03.2024 passed by the Commissioner of Central Excise and Central Goods & Service Tax, Jodhpur]

M/s. J.K. Cement Works …Appellant (Unit of J.K. Cement Limited)

Nimbahera, District Chittorgarh, Rajasthan - 312617 VERSUS Commissioner of CGST & Central Excise, Udaipur …Respondent

142B, Hiran Magri, Sector-11, Udaipur, Rajasthan - 313002 WITH Excise Appeal No. 50777 of 2024 [Arising out of Order-in-Appeal No. 137-139 (AK)CE/JDR/2024 dated 05.03.2024 passed by the Commissioner of Central Excise and Central Goods & Service Tax, Jodhpur]

M/s. J.K. Cement Works …Appellant (Unit of J.K. Cement Limited)

Nimbahera, District Chittorgarh, Rajasthan - 312617 VERSUS Commissioner of CGST & Central Excise, Udaipur …Respondent

142B, Hiran Magri, Sector-11, Udaipur, Rajasthan - 313002 AND Excise Appeal No. 50778 of 2024 [Arising out of Order-in-Appeal No. 142 (AK)CE/JDR/2024 dated 05.03.2024 passed by the Commissioner of Central Excise and Central Goods & Service Tax, Jodhpur]

M/s. J.K. Cement Works …Appellant (Unit of J.K. Cement Limited)

Nimbahera, District Chittorgarh, Rajasthan - 312617 VERSUS Commissioner of CGST & Central Excise, Udaipur …Respondent

142B, Hiran Magri, Sector-11, Udaipur, Rajasthan - 313002 APPEARANCE:

Shri R.S. Sharma, Advocate for the Appellant Shri Rohit Issar, Authorized Representative for the Respondent CORAM: HON’BLE MR. RAJEEV TANDON, MEMBER (TECHNICAL)

DATE OF HEARING: 04.06.2025 DATE OF DECISION: 18.06.2025 FINAL ORDER No. 50922-50927/2025 RAJEEV TANDON The impugned six appeals are being disposed of by way of a common order as it involves an identical question of law.

2. The present appeals have been filed by the appellant being aggrieved by the Order-in-Appeal as impugned in respective appeals issued by the learned Commissioner of CGST (Appeals), Jodhpur.

3. The brief facts of the case are that consequent to an order rendered by the Hon’ble High Court of Rajasthan, the appellant had filed certain refund claims for refund of wrongly availed Cenvat credit on Helium, Oxygen Gas and Acetylene Gas that were used for repair and maintenance activity during the period 2003-04 to 2005- 06. The Cenvat credit availed were objected to by the department, by way of show cause notices proposing recovery of the said Cenvat credit. The appellant vide debit entry reversed the Cenvat credit post issuance of the show cause notice to them. The appellant contested the said show cause notices in adjudication proceedings. The learned adjudicating authority however directed