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TMI Blog2012 (3) TMI 15X X X X Extracts X X X X X X X X Extracts X X X X ..... by the Commissioner. Hence, we remand the matter to Commissioner for de-novo adjudication. Further, we direct the Commissioner to re-decide the other issues relatable to availability of credit in respect of welding electrodes used for repair & maintenance of P&M or the availability of capital consumption notification to the angles, channels etc. being manufactured by the appellants. - Excise Appeal No.1330 of 2011 - - - Dated:- 9-2-2012 - Ms. Archana Wadhwa, Mr. Mathew John, JJ. Present for the Appellants Shri B.L.Narsimhan, Adv. Shri Hemant Bajaj, Adv. Present for Respondent Ms. Renu J., DR Per Ms. Archana Wadhwa: After appreciating the submissions made by both the sides, we find that the appeal itself can be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d for various purposes. On perusal of the said certificate I find that the same to be vague and had merely been signed by the Engineer as is apparent in as much as :- (i) The certificate under reference has been issued on 11.03.10 in respect of the steel items used during the February, 2008 to March, 2009, which is much after the use of the impugned items. It is not possible even for an engineer to estimate the quantify of the steel items used, because the supporting structures are of varying length and at times the same had been placed very high above ground levels. (ii) Further the certificate does not specify the exact quantity of each of the steel items consumed in particular equipment. A flat 15% scrap generation on each item h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioner. For the said purpose, we set aside the impugned order and remand the matter to Commissioner for de-novo adjudication. 9. We also note at this stage that certain other small issues relatable to availability of credit in respect of welding electrodes used for repair maintenance of plants machinery or the availability of capital consumption notification to the angles, channels etc. being manufactured by the appellants are also involved. As we have already remanded the matter in respect of the major issue, we direct the Commissioner to re-decide the other issues involved. We make it clear that we are not expressing any opinion on the same. (Dictated and pronounced in the Open Court) - - TaxTMI - TMITax - Central ..... X X X X Extracts X X X X X X X X Extracts X X X X
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