CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL CHENNAI -

REGIONAL BENCH COURT No. III (1) Excise Appeal No. 41741 of 2018 - -

(Arising out of Order in Appeal No.87, 88, 89 & 90/2016 dated 31.08.2016 passed by Commissioner [Appeals] Central Excise 7 Service Tax, large Taxpayer Unit, 1775, J.N. Road, Anna nagar [W] Extension, Chennai 600 101)

M/s.GE T & D India Ltd. …. Appellant (formerly known as Alstom T&D India Ltd.), FSSC Building, 19/1, GST Road, Pallavaram, Chennai 600 043.

VERSUS The Commissioner of GST &

Central Excise … Respondent Chennai Outer Commissionerate, No.2054, I Block, II Avenue, 12^th Main Road, Anna Nagar, Chennai 600 040.

WITH (2) Excise Appeal No.41743 of 2018 (GET & D India Ltd. Vs CGST & Central Excise, Chennai Outer)

(3) Excise Appeal No.41744 of 2018 (GET & D India Ltd. Vs CGST & Central Excise, Chennai Outer)

(4) Excise Appeal No.41745 of 2018 (GET & D India Ltd. Vs CGST & Central Excise, Chennai Outer)

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(Arising out of Order in Appeal No.87, 88, 89 & 90/2016 dated 31.08.2016 passed by Commissioner [Appeals] Central Excise 7 Service Tax, large Taxpayer Unit, 1775, J.N. Road, Anna nagar [W] Extension, Chennai 600 101)

APPEARANCE :

Shri Joseph Prabakar, Advocate for the Appellant Shri M. Selvakumar, Authorized Representative for the Respondent CORAM :

HON’BLE MR. P. DINESHA, MEMBER (JUDICIAL)

HON’BLE MR. VASA SESHAGIRI RAO, MEMBER (TECHNICAL)

FINAL ORDER Nos.40386-40389/2026 DATE OF HEARING : 05.02.2026 DATE OF DECISION :18.03.2026 Per: Shri P. Dinesha The Appellant is engaged in the manufacture of Relays, Control Panels, ODs switches and parts thereto. Relays were captively used in the manufacture of control panels which are cleared without payment of duty for Mega Power Projects. Department sought to deny the exemption -

to captively consumed relays under Notification No.67/1995 CE dated 16.03.1995 on the ground that the Control panel, the final product did not suffer duty. Thus, the exemption for captive consumption was rejected citing Rule 6 of Cenvat Credit Rules, 2004 (CCR, 2004, for short). Show cause notices were issued for different periods which were adjudicated by the Adjudicating Authority by separate - -

Orders in Original which were, on Appeals by Assessee, upheld by the First Appellate Authority vide common - -

impugned Orders in Appeal, the details of which are tabulated herein below :

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Aggrieved by the aforesaid Orders in Appeal, the present Appeals have been filed by Appellant before us.

2. Heard Shri Joseph Prabakar, Ld. Advocate for the Appellant and Shri M. Selvakumar, ld. Assistant Commissioner defended the impugned orders.

3. Ld. Counsel submitted that conditions of Notification -

No.67/1995 CE were duly complied with and Appellants are covered by the exclusion clause (vii). The said exclusion is applicable when the Assessee complied with the condition of Rule 6 of CCR. In the present case, they have complied with the same. He also submitted that the very same issue stands decided in favour of Appellant in their own case vide -

Tribunal’s Final Order Nos.42931 42932/2017 dated dt. 14.11.2017 as reported in 2017-VIL-983-CESTAT Chennai as also Final Order No.41432/2025 dt. 05.12.2025 (in Excise Appeal No.40763 of 2018).

4. After hearing both sides, and on perusal of records, we find that the issue involved in these Appeals has already been decided and stands squarely covered by decisions of this Bench vide Final Orders supra. The relevant portion of the Final Order dt. 05.12.2025 reads as under :

“7. We find that it is an already decided issue in the Appellants own case M/s. Alstom T & D India Ltd. (formerly known as Areva T & D India Ltd.) Versus The Commissioner of -

GST & Central Excise, Chennai 2023 (9) TMI 863 CESTAT CHENNAI and M/s. Alstom T&D (India) Ltd. & Schneider Electric Infrastructure Ltd. Appellant Versus Commissioner of -

GST & Central Excise Chennai 2019 (3) TMI 2034 CESTAT CHENNAI and M/s. Areva T&D India Ltd. Versus Commissioner -

of Service Tax, Chennai 2018 (4) TMI 1944 CESTAT CHEN