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2016 (12) TMI 218 - AT - Central ExciseCENVAT credit - cement and steel used for construction of foundation - Held that - similar issue decided in the case of Commissioner of Central Excise, Jaipur Vs Rajasthan Spinning & Weaving Mills Ltd. 2010 (7) TMI 12 - SUPREME COURT OF INDIA , where the matter was remanded - this case is also remanded to the adjudicating authority to decide afresh in the light of the aforesaid judgment considering the evidence and pleadings of the appellant granting reasonable opportunity of hearing - appeal allowed by way of remand.
Issues:
Remand of capital goods credit cases for fair hearing and appropriate orders following specific judgments. Analysis: The judgment by the Appellate Tribunal CESTAT, Chennai involves the remand of cases related to capital goods credit claimed on cement and steel used for construction of foundation. The Tribunal has directed the adjudicating authority to grant a fair opportunity of hearing to the assessees and pass appropriate orders in line with specific judgments. The cases have been remanded based on the law laid down in various cases, including Commissioner of Central Excise, Jaipur Vs Rajasthan Spinning & Weaving Mills Ltd., Commissioner of Central Excise, Mysore Vs ICL Sugars Ltd., and others. The Tribunal has emphasized the need for a thorough review in light of the mentioned judgments, considering the evidence and pleadings of the appellant while ensuring a reasonable opportunity of hearing. The Tribunal has set a deadline for the adjudicating authority to resolve the matter by 30th September 2016, ensuring that the controversy is addressed promptly. Additionally, in light of the confusion surrounding the application of the law in these cases, the Tribunal has ruled out imposing any penalties under the provisions of law. This decision aims to provide clarity and fairness in the adjudication process. Overall, the judgment signifies the importance of following established legal precedents and ensuring a just and transparent process in resolving disputes related to capital goods credit claims. By remanding the cases and providing clear directives to the adjudicating authority, the Tribunal seeks to uphold the principles of natural justice and adherence to legal standards in tax matters.
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