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TMI Blog2018 (3) TMI 62X X X X Extracts X X X X X X X X Extracts X X X X ..... I 129 - CESTAT AHMEDABAD] and Clearing and Forwarding service is covered by the judgment of Hon’ble High Court in the Inductotherm Ltd.’s case [2014 (3) TMI 921 - GUJARAT HIGH COURT] - in these cases the services has been held to be input services - credit on both items allowed. Penalty on the Director - Held that: - the Ld. Advocate submits that no statements has been recorded by the department from him, hrnvr his involvement has not been established, consequently no personal penalty is imposable on him. Appeal allowed in part and part matter on remand. - E/12849-12850/2014-SM - A/10151-10152/2018 - Dated:- 12-1-2018 - Dr. D.M. Misra, Member (Judicial) For Appellant: Mr. S.J. Vyas (Advocate) For Respondent: Mr. S.N. Gohi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the parts which are sent to the customers for replacement are bought out item on which neither Cenvat credit was availed nor manufactured by the appellant. It is his contention that during the course of visit of the officers, the appellants has paid the excise duty on the parts cleared against returnable gate passes even though the same was neither manufactured nor credit was availed but the amount was paid as insisted by the Officers. In support of the fact that no Cenvat credit was availed on such replacement parts, the Ld. Advocate referred to Exhibit H of the Appeal Memorandum which also included certain non cenvatable purchase invoices enclosed at page 164-168 of the Appeal paper book. With regard to the demand relating to Cenvat cr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s recorded during the course of investigation, it has not been stated that all items were bought out and not manufactured items, therefore, to ascertain the said fact and also whether Cenvat credit has been availed on these items and not manufactured by them, the matter be remanded to the adjudicating authority. 6. I find that all along in the panchnama as well as in the statements, it has been mentioned that the parts have been cleared by the appellant as replacement of worn out/ damaged parts to the transformers and no excise duty was paid on the same. Consequently, the appellant had paid the excise duty. Ld. Advocate for the appellant on the basis of the Chartered Engineer Certificate claims that these items are neither manufactured b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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