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TMI Blog2016 (7) TMI 126X X X X Extracts X X X X X X X X Extracts X X X X ..... as per CCR 2004. The Tribunal has simply followed the earlier order passed by the Tribunal and granted relief without discussing the eligibility of individual items involved in the Appeal. Therefore, to meet the interest of justice, the Appeal has to be allowed and remanded to the CESTAT. - Decided in favor of Revenue. X X X X Extracts X X X X X X X X Extracts X X X X ..... 3 of the Cenvat Credit Rules, 2004 inasmuch as they have wrongly availed the credit of duty paid on the components, accessories, equipments and spares of the Captive Power Plant which are not falling under any of the Chapter Headings specified in Rule 2(a)(A)(i) and (iii) of the Rules. 3. The Assessee submitted his reply dated 30.10.2006 and 21.8.2007 to the Assessing Authority stating that the various component machineries which are brought into the factory are by themselves capital goods as they individually fall under the chapter heading specified in the definition of capital goods and that the subject goods are used within the factory of production and they have not contravened Rule 6(1) and 6(4) of CCR 2004 inasmuch as their final pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le 14 of Cenvat Credit Rules, 2004. (iii) I impose a penalty of ₹ 7,11,18,829 (Seven Crore Elevan Lakh Eighteen Thousand Eight Hundred and Twenty Nine only) on the assessee under Rule 15 of Cenvat Credit Rules, 2004 for wrongly taking the credit of duty paid on the goods which are used for installing the Captive Power Plant." 5. Aggrieved by the aforesaid order, the assessee had preferred the Appeal before the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, Chennai. The Tribunal considered the detail order passed by the Commissioner of Central Excise by relying upon the decision of the Tribunal passed by the Mumbai Bench and allowed the Appeal filed by the assessee/respondent herein. 6. Aggrieved by the afor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assed by the Tribunal and granted relief without discussing the eligibility of individual items involved in the Appeal. Therefore, to meet the interest of justice, the Appeal has to be allowed and remanded to the CESTAT. 8. The learned counsel for the respondent submitted that in the event of allowing the appeal, the matter may be remanded to the adjudicating authority, to consider afresh. 9. The Learned counsel for both parties submitted that even if the matter is remanded to the Tribunal, the issue requires a fresh look by the adjudicating authority and therefore, while assailing the correctness of the order impugned, this Court can consider the above said submission. 10. Placing on record the above submissions and on the facts and cir ..... X X X X Extracts X X X X X X X X Extracts X X X X
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