2017 (6) TMI 571

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... o the Adjudicating Authority to decide the case afresh after discussing the facts of the case - appeal allowed by way of remand.
Dr D.M. Misra, Member (Judicial) For Applicant(s): Shri P Gupta, Advocate For Respondent(s): Shri Sameer Chitkara, Authorised Representative ORDER Per: Dr D.M. Misra These two appeals are filed against OIA-18-19-AHD-I-CE/MM/COMMR-A-/AHD dt 15/03/2011 passed by the Commissioner of Central Excise (Appeals) - AHMEDABAD-I 2. The brief facts of the case are that both the appellants are engaged in the manufacture of Textile Articles by processed Fabrics and Made-up Textile Articles. The appellants were selling the said products in domestic market as well as cleared for export to European countries. The appellan .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... . The Ld Advocate for the appellants submits that the Made-up Textile articles manufactured by them no doubt exempted from duty under Notification No.30/2004-CE, but there is no restriction in availing Cenvat Credit on 'Input Service'. or Input or Capital goods. has been stipulated under the said Notification. The Ld Advocate further argued that merely because of the said exempted goods were exported, the credit on Input Services cannot be denied to them under Rule 6(i) of CCR 2004 for the reasons that the provisions of Sub Rule 1,2,3, and 4 of Rule 6 of CCR, shall not be applicable that excisable goods removed without payment of duty are cleared for export under the terms of CER, 2002. It is his contention that the issue is no more res int .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... te narration/discussion of the facts of the case and its implication on the eligibility of the benefit of Cenvat Credit on the Input Services. I agree with the contention of the Ld AR for the Revenue that in absence of complete facts, it is difficult to apply the principle of law laid down in the judgments of REPRO India Ltd. and Drish Shoes Ltd.'s case(supra). Therefore, in the interest of justice, it is necessary to remand the matter to the Adjudicating Authority to decide the case afresh after discussing the facts of the case. In de nevo proceedings, the Adjudicating Authority should take into consideration the principles of law laid down in REPRO India Ltd and Drish Shoes Ltd.'s case (supra) and its applicability to the facts and circum .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X