2002 (2) TMI 437

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..... nt. Shri S.C. Pushkarna, JDR, for the Respondent. [Order]. - This case has a chequered history. The appellants were engaged in the manufacture of tools for cutting stones like marble, granite etc. They installed three air-conditioners in their Cold Press Room, Metal Powder Storage & Diamond Mixing Room and Quality Control Laboratory. They took Modvat credit on these air-conditioners as capital .....

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..... ority, therefore, remanded the matter to the jurisdictional Dy. Commissioner/Addl. Commissioner for re-adjudication of the matter in accordance with the principles of natural justice. That order dated 18-11-96 of the Commissioner (Appeals) was got reviewed by the department and, accordingly, an appeal was preferred to this Tribunal. This Tribunal by Final Order No. A/143-150/98-NB, dated 21-2-98 r .....

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..... otice has ever been issued to the appellants. Ld. Counsel, referring to the merits of the case, submits that the question whether air-conditioners installed in the factory of production of excisable goods are eligible for capital goods credit under Rule 57Q is liable to be answered in the affirmative in view of the decision of this Tribunal's Larger Bench in Jawahar Mills Ltd. v. CCE [1999 (108) E .....

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..... and allowing the Modvat credit on air-conditioners. 4. Ld. JDR, Shri S.C. Pushkarna, reiterates the findings of the Commissioner (Appeals). 5. I have examined the submissions. Ld. Counsel for the appellants has submitted that the Commissioner (Appeals) has not complied with this Tribunal's remand order insofar as the jurisdictional question is concerned. On a close perusal of the impug .....

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..... of the CEGAT (Procedure) Rules, 1982. For the reasons already recorded, I set aside the impugned order and allow this appeal by way of remand, directing the Commissioner (Appeals) to pass fresh speaking order on the jurisdictional and other issues in terms of the Final Order dated 21-2-98 ibid after affording a reasonable opportunity of being heard, to the appellants.
Case laws, Decisions, Jud .....

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