9911796707
TMI Blog2001 (12) TMI 611X X X X Extracts X X X X X X X X Extracts X X X X ..... have examined the records and heard both sides. I find that this is a fit case for final disposal at this stage. Accordingly, I allow the present application and proceed to deal with the appeal. 2. The lower appellate authority denied the following Modvat credits to the appellants on the goods which were claimed to be modvatable capital goods by the assessee :- (a) Rs. 7,860/- being the c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ite plan of factory submitted to the proper officer of Central Excise under Rule 44 of the Central Excise Rules, 1944 and, therefore, the goods in question should have been considered to have been used in the factory as defined under Section 2(f) of the Central Excise Act, 1944. Counsel further submits that ld. Commissioner (Appeals) has denied the credit by merely following his earlier Order-in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mpugned order is not a speaking order on the issues of modvatability of the goods mentioned in Annexures C and D to the show cause notice, which are the goods to which the Modvat credits mentioned at (b) (c) above pertain. He, therefore, prays for remand of the matter to the lower appellate authority. 4. Ld. SDR, Shri A.S. Bedi submits that the impugned order cannot be held to be non-speaking ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... D to the show cause notice, I find that the question whether such credits could be admitted on the basis of the facts and evidence in the case has not been examined by the Commissioner (Appeals). As regards the goods mentioned at Annexure C to the show cause notice, the lower appellate authority ought to have addressed the question whether the crusher in which the goods were used was a part of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... prevails and, therefore, the impugned order in the present appeal passed by the Commissioner (Appeals) by following such ratio turns out to be non-speaking. In such circumstances, I have no option other than remanding the matter. I, therefore, set aside the impugned order and allow the present appeal by way of remand in relation to the question of modvatability of the items mentioned in Annexures ..... X X X X Extracts X X X X X X X X Extracts X X X X
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