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TMI Blog2015 (10) TMI 142X X X X Extracts X X X X X X X X Extracts X X X X ..... Respondent : Shri Yashpal Sharma, AR ORDER Per: P K Das: 1. These appeals are arising out of a common order and therefore, both are taken up together for disposal. 2. The relevant facts of the case, in brief, are that the Assessees were engaged in the manufacture of Sugar, Ethyl Alcohol and Fusel Oil. By a letter dt.25.09.2003, they informed the Superintendent of Central Excise that they woul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Central Excise dropped the proceedings initiated under Show Cause Notice dt.04.02.2005. Hence, Revenue filed appeal against the Adjudication order. The Assessee also filed appeal and cross objection against the appeal of Revenue, although, the impugned order is in favour of the assessee. 3. Ld.Authorised Representative for the Revenue reiterates the grounds of appeal. He submits that the asses ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... spect of installation of capital goods in their registered premises. She relied upon the decision of the Hon'ble Madras High Court in the case of CCE Madurai Vs Rajshree Sugars & Chemicals Ltd - 2014 (299) ELT 277 (Mad.). She also relied upon the decision of the Tribunal in the case of CCE Coimbatore Vs Thakadoor Spinning Mills P. Ltd - 2002 (147) ELT 546 (Tri-Chennai). 5. After hearing both ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... same sales tax registration and common Income Tax No., and therefore, they are eligible to avail the credit on the capital goods installed in distillery unit. It is seen from the Show Cause Notice that on 20.07.2004, the assessee got the goods proposed to be manufactured in the premises of assessee endorsed on their own registration certificate from the office of the Assistant Commissioner of Cent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nit. It is not clear as to whether the appellant had utilized the credit prior to registration This is required to be examined by the Adjudicating Authority. 7. In view of the above discussion, we set aside the impugned order and directed the Adjudicating Authority to examine the matter after considering the submissions of the Respondents in the above terms. Needless to say that the Adjudicating ..... X X X X Extracts X X X X X X X X Extracts X X X X
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