2012 (10) TMI 110

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..... the material on which the credit was availed, for manufacturing/fabrication of the capital goods which are further used in the factory premises - also that the first appellate authority has not addressed the issue of limitation while the adjudicating authority has considered the issue of limitation, but did not give any reason for as to why the claim of the appellant as regards limitation should .....

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..... sed for supporting structures and also for construction of factory sheds. 3. After hearing both sides for some time on the Stay Petition, we find that the issue involved in this case needs to be factually addressed by the lower authorities and hence the matter needs to be remanded back to them. Accordingly, we allow the application for waiver of pre-deposit of the amounts involved and take up th .....

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..... on of the capital goods which are further used in the factory premises. We also find that the first appellate authority has not addressed the issue of limitation while the adjudicating authority has considered the issue of limitation, but did not give any reason for as to why the claim of the appellant as regards limitation should not be accepted. 6. In view of this, we find that the matter ne .....

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