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2011 (3) TMI 1138

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..... the stage at which the inputs are introduced in the manufacturing process, which are relevant before reaching any conclusion about the commonness of inputs. Therefore we deem it appropriate that the matter goes back to the original authority for fresh consideration - set aside the order of the Commissioner(Appeals) and the order of original authority and remand the matter to the original authorit .....

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..... e Rules and later under Rule 6 of the CENVAT Credit Rules, 2001 and CENVAT Credit Rules, 2002 confirmed demand of Rs.2,38,86,707.88(Rupees Two Crore Thirty Eight Lakh Eighty Six Thousand Seven Hundred and Seven and Eighty Eight paisa). He also ordered for recovery of interest and imposed equal amount of penalty. On Appeal, the Commissioner(Appeals) has set aside the order of the original authority .....

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..... f the Tribunal in the case of Mangalore Refinery Petrochem Ltd. v. CCE, Mangalore - 2010 (251) E.L.T. 309(Tri.-Bang.). 6. We have carefully considered the submissions from both the sides and perused the records. The order of the original authority does not specifically mention the impugned inputs. It also does not indicate at what stage the inputs are introduced in the manufacturing process. .....

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..... ces of the Commissioner(Appeals) are being challenged by the Department. 8. We find that there is no clarity on the basic facts such as the identity of inputs and the stage at which the inputs are introduced in the manufacturing process, which are relevant before reaching any conclusion about the commonness of inputs. Therefore we deem it appropriate that the matter goes back to the original au .....

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