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TMI Blog2016 (11) TMI 1104X X X X Extracts X X X X X X X X Extracts X X X X ..... where the same was used in the production of sugar. Since this finding has not come in the impugned order as well as in Order-in-Original, therefore, I remand the case back to the original authority with the direction to verify these facts on the basis of documents produced by the appellant. The original authority shall decide the matter within a period of three months from the receipt of copy of this order and also afford an opportunity to the appellant to produce the documents, if any, and thereafter pass a reasoned order - appeal allowed by way of remand. - E/947/2010-SM, E/948/2010-SM - Final Order No. 21197-21198 / 2016 - Dated:- 18-11-2016 - Shri S. S. Garg, Judicial Member Shri P. C. Anand, Advocate Chkravarthy Associates F ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ised the objection that the capital goods of the co-generation plant including those capital goods which were outside the factory like the transformer, etc., were not eligible for capital goods CENVAT Credit inasmuch as, such equipment did not take part in the processing of sugar/molasses which are dutiable final products. Thereafter a show-cause notice was issued to the appellant and the Joint Commissioner vide his order dated 25.2.2009 confirmed the show-cause notice. Aggrieved by the said order, the appellant filed appeal before the Commissioner (A) who upheld the Order-in-Original but modified the personal penalty on the General Manager which was reduced from ₹ 1,00,000/- to ₹ 25,000/-. Aggrieved by the said order, the appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oner (A) and he has come to the conclusion that the same are not applicable in the facts and circumstances of this case. The learned advocate further submitted that as per the agreement between the appellant and the State Electricity Board, as and when the appellant wants power, the same is supplied to him from the State Grid and that power is used by the appellant in the production of sugar and therefore the said capital goods is used for the production of sugar and therefore the appellants are entitled to CENVAT credit. He also referred to the findings in the Order-in-Original wherein also the Joint Commissioner has come to the conclusion that the goods on which the CENVAT credit has been availed has nothing to do with the manufacture of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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