9911796707
TMI Blog2016 (3) TMI 778X X X X Extracts X X X X X X X X Extracts X X X X ..... l fans, centrifugal fans, tube assembly, coupling, auto parts etc. It is seen that the impugned order does not give any reasoned findings but is based on presumptions and assumptions. Accordingly, we are constrained to set aside the impugned order and remit the matter once again to the Commissioner to give reasoned findings to arrive at decision. Meanwhile, we find that both sides have cited numerous case law which is relevant for the purpose of reaching the conclusion, the Commissioner will give an opportunity to the appellant to present their case before taking a final decision. - Matter remanded back. X X X X Extracts X X X X X X X X Extracts X X X X ..... recoverable as per the Annexures- B, D, and F 14,83,525.22 The matter was adjudicated earlier vide Order-in-Original No. 27/CEX/98 dated Nil August, 1998. The appellant approached the Tribunal, which after considering the matter remanded the issue back to the Commissioner with following observations: - "The issue relates to availability of modvat credit on capital goods. It is seen that number of items are involved and the case laws on the capital goods have developed since passing of the impugned order. Both the parties, therefore, agreed that the matter may be remanded to the adjudicating authority for de novo adjudication in light of the decisions cited by the learned Counsel in respect of the items involved in the present appeals." ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner of Central Excise, Indore Vs. Surya Roshni Ltd. - 2001 (128) ELT 293 (Tri-LB). He argued that it cannot be a basis of discarding of the case law which they had cited specifically for most of the items covered in the dispute. 2.1 Learned Counsel argued that the credit on the refractors/transformers and pollution control equipments was denied solely on the ground that these items got covered under the definition of capital goods vide Notification No. 11/95-CE(NT) dated 16.3.1995 and 14/96-CE(NT) dated 23.7.1996. The Commissioner observed that since they were introduced later as a capital goods it implies they were not covered in the definition earlier and therefore the credit was disallowed. Learned Counsel argued that the issue has be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lectrodes on the ground that the same were consumable on the basis of Tribunal's decision in the appellant's own case cited at 1998 (98) ELT 479, where the Tribunal has held that electrodes qualified as input. The Commissioner has denied credit on the Hose, air cleaners as "these goods do not appear to be even remotely involved in producing, processing of the goods.". He has denied credit on the computer and peripherals thereof stating that "these goods are in no way even remotely relatable to the manufacture of the final product and they are apparently utilized for office work.". He has denied credit on Nuts, bolts & screws stating that "these goods are consumables. By no stretch of imagination can these goods be covered as capital goods d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ld in case of Hose, air cleaners that they "do not appear" to be even remotely involved in producing, processing of the goods. It is not clear whether he is certain about it or it is a hunch. He has not supported his conclusion on basis of any facts of the case. In respect of Computer terminal, computer parts, computer hardware plotter, he again observed that these are "apparently" utilized for office work. Here again there is no basis in arriving at these findings, especially in view of the claim of the appellant in their reply (at sr. No. 98) of Annexure that the said computer terminal are used as part of CNC machine. Similarly, the credit has been denied on Nuts, bolts and screws which are claimed to be used for the maintenance of the ma ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
