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TMI Blog2018 (10) TMI 623X X X X Extracts X X X X X X X X Extracts X X X X ..... d but no finding was given, therefore, the Ld. Commissioner (Appeals) has not followed the principles of natural justice. In this position there is no option except the re-consideration of the overall case by the Commissioner (Appeals) - appeal allowed by way of remand. - Appeal No. E/10712,10714/2018-SM - A/11915-11916/2018 - Dated:- 27-8-2018 - MR. RAMESH NAIR, MEMBER (JUDICIAL) For Appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Revenue has denied the Cenvat Credit in respect of said MS Plates on the ground that the same is not used in the manufacture of Well Platform, therefore it is not eligible for Cenvat Credit. 2. Shri. Anand Nainawati Ld. Counsel appearing on behalf of the appellant submits that as per definition of inputs service, before and after 01.04.2011 the inputs used even in relation of manufacture direct ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... owing judgments:- National Co-Operative Sugar Mills Ltd Vs CCE 2016 (244) ELT 832 (Mad) Kisan Sahkari Chini Mills Ltd Vs. CCE 2013 (292) ELT 394 (T) India Cement Ltd. Vs CCe 2016 (335) ELT 344 (T) CCE Vs KEC International Pvt Ltd 2016 (335) ELT 344 (T) Miltech Industries Pvt Ltd Vs. CCE 2011 (263) ELT 635 (T) CCE Vs. Chennai Bottling Co. (P) Ltd. 2002 (147) ELT 107 (T) Eric ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... given any finding. He has decided the case solely on the basis of the allegation made in the Show Cause Notice. 3. Shri. L.Patra, Ld. Assistant Commissioner (AR) appearing on behalf of the Revenue reiterates the finding of the impugned order. 4. On careful consideration of the submission made by both the sides and perusal of records, without going into the entire facts, I find that the deta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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