TMI Blog2011 (2) TMI 39X X X X Extracts X X X X X X X X Extracts X X X X ..... g as regards the submissions made by the appellants before him as regards the usage of the items in the factory premises – matter remanded back to the Adjudicating Authority to reconsider the issue afresh X X X X Extracts X X X X X X X X Extracts X X X X ..... llowance of credit, appellants preferred an appeal before the learned Commissioner (A). The learned Commissioner (A) also upheld the order of the Original Authority. Hence, these appeals. 3. The learned counsel submits that both lower authorities have not considered the submissions made by the appellant as regards the usage of the inputs for or as capital goods. It is his submission that these g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d submit that the Vandana Global Ltd. & Ors. (supra) case needs to be applied by the lower authorities. It is also his submission that the subsequent judgment of the Hon ble Supreme Court in the case of UOI Vs. Rajasthan Spinning & Weaving Mills - 2009 (238) ELT 3 (SC) may also have a bearing on the issue in the instant case. 6. After considering the submissions made by both sides, we find that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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