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TMI Blog2017 (8) TMI 542X X X X Extracts X X X X X X X X Extracts X X X X ..... is not disputed - this case needs to be remanded back to the original authority for verification of the documents which the appellant may produce in support of his submission - appeal allowed by way of remand. - E/20328/2015-SM, E/20329/2015-SM - 21069-21070/2017 - Dated:- 2-3-2017 - Shri S.S Garg, Judicial Member Shri Banumurthy, J. S, Advocate - For the Appellant Shri N. Jagdish, Superintendent (AR) - For the Respondent ORDER These two appeals have been filed by the appellant against the impugned order dated 31.10.2014 passed by the Commissioner (Appeals) whereby the Commissioner (Appeals) has rejected the appeals of the appellant. As the issue involved in both the appeals is common, therefore, both the appeals ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sions: a) Controls Drives Coimbatore (P) Ltd. Vs. CCE 2008 (222) E.L.T. 470 (Tri. -Chennai) b) Tecumseh Products India Pvt. Ltd. Vs. CCE, Hyderabad-IV 2008 (221) E.L.T. 129 (Tri-bang.) 3.1. He further submitted that in this case the receipt of the inputs in the assessee's factory and utilization of the goods in manufacturing process was not being in dispute. Therefore, the credit is admissible on reconstructed copy of triplicate Bill of Entry issued by the Customs authorities and in support of this submission, he relied upon the decision of Nicholas Piramal (I) Ltd. Vs. CCE, Indore 2001 (147) E.L.T. 333 (Tri.-Del) . He also submitted that credit cannot be denied on technical ground which was done by both the author ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d its utilization in the manufacturing process is not disputed. Therefore, in view of these circumstances, I find that this case needs to be remanded back to the original authority for verification of the documents which the appellant may produce in support of his submission and the original authority after considering the documents and the decisions relied upon by the appellant will pass a de novo order regarding the credit which the appellant is entitled to avail. Therefore, the impugned orders are set aside and both the cases are remanded back to the original authority for passing a de novo order after following the principles of natural justice. (Operative portion of the Order was pronounced in open Court on 02/03/2017 ) - - T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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