2013 (12) TMI 810

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... t appellate authority - appellant has not made evident that the revised income tax returns filed by them have been accepted by the Income Tax department for the relevant Assessment Year - As these facts and legal pronouncements were not considered by the original adjudicating authority, it will be in fitness of deliverance of justice that the case is remanded to the adjudicating authority - Appellant shall address all the evidences before the adjudicating authority in support their claim – order set aside – matter remanded back to the original adjudicatory authority for deciding the case afresh.
H K Thakur, J. For the Appellant : Shri M A Patel, Consultant For the Respondent : Shri S K Mall, AR PER : H K Thakur Appeal No. E/965 of 20 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... support that once the revised Income Tax returns are filed by the appellant and same are accepted by the Income Tax authorities then cenvat credit is admissible:- (a) Multichem vs. CCE, Vadodara [2012 (282) ELT 110 (Tri-Ahmd.) (b) CCE Surat vs. Nish Fibers [2010 (257) ELT 81 (Guj.)] (c) CCE, Coimbatore vs. Veejay Lakshmi Engineering Works Limited [2009 (238) ELT 462 (Tri-Chennai) (d) CCE, Nagpur vs. Maharashtra Electrosmelt Limited [2008 (224) ELT 391 (Bom.)] (e) Abhishek Synthetics Pvt. Limited vs. CCE, Hyderabad [2005 (182) ELT 399 (Tri-Bang.)] (f) Polycab Wires P. Limited vs. CCE (Vapi) [2009 (239) ELT 111 (Tri. Ahmd.)] (g) Alcobex Metals Limited vs. CCE, Jaipur [2003 (161) ELT 350 (Tri. Del.)] (h) Koolex Corporation vs. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ant shall address all the evidences before the adjudicating authority in support their claim. Needless to state that adjudicating authority shall give an opportunity to the appellant to present their case and decide the case afresh. 5. In view of the above observations, Order-in-Appeal dated 23.05.2007 passed by Commissioner (Appeals) is set-aside and case is remanded back to the original adjudicating authority for deciding the case afresh on all the issues in de-novo proceedings. Accordingly, Appeal No. E/965/2007 and Cross Objection E/Cross/135/2007 filed by the appellant and appeal No. E/979/2007 filed by the Revenue are disposed of on the above terms to be decided in remand proceedings. (Dictated and pronounced in the Court)
Case .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X