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TMI Blog2014 (7) TMI 228X X X X Extracts X X X X X X X X Extracts X X X X ..... set aside the impugned order and remand back the matter to the adjudicating authority to decide the matter afresh after considering the use of the ‘capital goods’ - Decided in favour of assessee. - E/EH/278/2012, E/S/00136/2012 and E/00265/2012 - FINAL ORDER NO.40442/2013 - Dated:- 23-9-2013 - Shri Pradip Kumar Das and Shri Mathew John, JJ. For the Appellant : Shri V. Ravindran, Adv. For the Respondent : Ms. Indira Sisupal, JDR JUDGEMENT Per Pradip Kumar Das: As the issue involved in this case lies in a narrow compass, we find that it is appropriate to take up the appeal itself, after disposing of the stay petition. Besides, the appellant also filed an early hearing application bearing no.E/278/2012, though not l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ds or inputs . In this regard, he relied upon the decision of the Hon ble Supreme Court in the case of Sarvesh Refractories (P) Ltd. Vs Commissioner of Cenetral Excise Customs reported in 2007 (218) E.L.T.488 (S.C.). It is also submitted that the adjudicating authority had not given any finding on the certificate issued by BHEL. Regarding denial of Cenvat credit on supplementary invoices, he submits that the Commissioner denied the credit on the ground that the supplementary invoices do not correlate with the earlier invoices. In this context, it is submitted that the supplementary invoices are issued in terms of the entire contract and they have no other transaction, which was not examined by the adjudicating authority. 4. The learn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on which the above job work had to be carried out were plied by M/s. M/s. BHEL, Trichy to M/s. Ensys Technologies India Pvt. Ltd. against invoices annexed to this certificate, on payment of Central Excise duty. 3) That the job order issued to M/s. Ensys Technologies India Pvt. Ltd., was completed as per the requirement; 4) That the work carried out as per the above order by M/s. Ensys Technologies India Pvt. Ltd., involved manufacture of excisable goods viz. Thermal Baffle and Inner Vessel; 5) All the items sent to M/s. Ensys Technologies India Pvt. Ltd., were used in or in relation to the manufacture of excisable goods viz. Thermal Baffle and Inner Vessel and accounted for in the books of accounts. 6) That M/s. En ..... X X X X Extracts X X X X X X X X Extracts X X X X
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