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2015 (10) TMI 887 - AT - Central ExciseDenial of CENVAT Credit - whether appellant is eligible to the Cenvat credit on the inputs claimed to have been used in the manufacture of capital goods, construction of the plant as well as installation of machinery etc. - Held that - Since the appellant is granted an opportunity to argue on the principal issue of Cenvat credit and capital goods credit, other issues involved in the Adjudication may also be kept open for decision by Adjudicating Authority while he hears the matter afresh - appellant is directed to make an application to the Adjudication authority within a month of receipt of this order to fix the hearing for readjudication afresh on the issues involved as emerged from the show-cause notice. - Matter remanded back - Appeal disposed of.
Issues involved:
Eligibility for Cenvat credit on inputs used in manufacturing capital goods, construction of plant, and machinery installation. Analysis: Issue 1: Cenvat credit eligibility on inputs The principal issue in this appeal revolves around the eligibility of the appellant for Cenvat credit on inputs utilized in the production of capital goods, plant construction, and machinery installation. The law has evolved since the adjudication order, necessitating a fresh hearing for the appellant to present their case regarding the claimed items of input. The appellant is entitled to a fair opportunity to argue on the Cenvat credit and capital goods credit. The appellant is directed to apply to the Adjudication authority within a month to schedule a re-adjudication hearing on all issues emerging from the show-cause notice. It is emphasized that the appellant should receive a fair hearing on all factual and legal issues, with the Adjudicating authority expected to issue a well-reasoned order considering the relevant legal precedents cited in the judgment. Conclusion: The appeal is remanded to the Adjudicating authority for further proceedings in line with the directions provided. Any cross objections are disposed of accordingly.
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