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TMI Blog2018 (4) TMI 1303X X X X Extracts X X X X X X X X Extracts X X X X ..... Respondent(S) Per SHRI P.K. CHOUDHARY Briefly stated the facts are that the Respondent is engaged in the manufacture of Sponge Iron classifiable under Chapter 72 of the Central Excise Act, 1985. On scrutiny of the records, it was found that the Respondent had procured structural items such as Angle, Channel, Plate etc. classifiable under Chapter 72 of the Central Excise Tariff Act, 1985 and avai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted Adjudication Order has already been set aside by earlier Order in Appeal No. 8/JCR/2015 dated 10.02.2015. Hence, the Revenue filed two Appeals against the Order in Appeal dated 10.02.2015 and 25.03.2015 passed by the Commissioner (Appeals). The Respondent also filed Cross Objection. 3. Heard both the sides and perused the records. 4. The Learned Authorised Representative for the Revenue reit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the ex-parte Order passed by the Adjudicating authority. 6. I find that both the authorities below passed the Order without examining the use of the items in question. It is well settled by the various judicial authorities that the Cenvat Credit would be allowed after examination of the use of the items in question as the lower authorities had not examined the use of the items. 7. In view of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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