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TMI Blog2011 (1) TMI 105X X X X Extracts X X X X X X X X Extracts X X X X ..... n the case of Vandana Global Ltd. has been rendered after passing the order of the Commissioner(Appeals), since the specific use of the items have not been looked into in the earlier stages of the proceedings – order set aside and matter remanded to the original authority for fresh consideration - E/1444/2009-SM - - - Dated:- 3-1-2011 - Mr. M.Veeraiyan, J. Present for the Appellant: Shri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f plant and machinery. No specific use of each of the items has been mentioned in the show cause notice. The original authority has held that the said items could not be considered as capital goods or as components, spares, and accessories of the capital goods and accordingly disallowed and ordered recovery of cenvat credit of Rs.3,75,378/- alongwith interest and imposed equal amount as penalty. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... light of the decision of the Larger Bench of the Tribunal in the case of Vandana Global Ltd. vs. CCE, Raipur reported in 2010 (253) ELT 440 (Tri.-LB). 5. I have considered the submissions of the learned SDR and perused the records. The show cause notice alleged that the impugned items were generally used either for erection or construction of permanent supportive structures or for repairs of p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeals) has also entrusted the verification of the certain aspects by the original authority, I deem it proper to set aside the order of the Commissioner (Appeals) and the order of the original authority and remand the matter to the original authority for fresh consideration after granting a reasonable opportunity of hearing to the party. 6. The appeal of the department is allowed by way of re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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