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TMI Blog2011 (6) TMI 421X X X X Extracts X X X X X X X X Extracts X X X X ..... ssary to involve the original authority and his staff from the department side for conducting necessary verification. Commissioner (Appeals) does not have power of remand. Order of the Commissioner (Appeals) Set aside, matter remanded to the original authority for fresh consideration - E/2488/04-SM - - - Dated:- 16-6-2011 - Mr. M. Veeraiyan, J. Present for the Appellant: Shri R.K.Gupta, SDR ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... manded the matter to the original authority for fresh consideration. 5. The Commissioner (Appeals) has sent the matter relating to admissibility of credit in respect of certain items for factual verification. The disputed items and his findings are as follows:- Inputs: Pickling Preparations for the Metal Surfaces (3810.00), Fluxes and other auxiliary preparations, Wire Rods, Tubes Plated, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... steel, angles, shapes section of iron or non-alloy steel or stainless steel or other alloy steel. Finding: Credit on the said items are admissible if used within the factory for the manufacture of various capital for their subsequent use in the manufacture of the final products or the for clearance on payment of duty. Credit is not admissible if the items are used for the purpose of other ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the matter is to be decided by the Commissioner (Appeals) or by the Tribunal, in the nature of dispute, it becomes necessary to involve the original authority and his staff from the department side for conducting necessary verification. Therefore, I deem it appropriate that the matter should go back to the original authority for fresh consideration. As submitted by the learned SDR and as accepted ..... X X X X Extracts X X X X X X X X Extracts X X X X
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