2011 (10) TMI 67

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... een considered by the lower appellate authority and are required to be considered for the purpose of determining whether assessees are liable to pay the duty - set aside the impugned order - held that Fresh order shall be passed after extending a reasonable opportunity of hearing to the appellants - appeal is thus allowed by way of remand - E/254 of 2011 - - - Dated:- 17-10-2011 - Ms. Jyoti Bal .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... of final product and general industrial waste and credit was not taken on either kind of waste. 2. We find that the Commissioner (Appeals) has held in para 5.5 of the impugned order that the assessee has failed to establish that the credit was not pertaining to cenvatable capital goods on which cenvat credit appeared to be taken because they failed to produce any substantial documents/record .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X