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TMI Blog2019 (4) TMI 1069X X X X Extracts X X X X X X X X Extracts X X X X ..... clude inputs also which was not an issue to be decided by him - Accordingly, the impugned order is modified to the extent that the Original Adjudicating Authority would pass the denovo order after verification of the statutory registers and quantification of capital goods only and not the inputs since such allegation was not there in the Show Cause Notice. Appeal allowed by way of remand. - Appeal No. E/78213/2018 - ORDER NO. FO/75085/2019 - Dated:- 17-1-2019 - SHRI P. K. CHOUDHARY, MEMBER (JUDICIAL) Shri A. K. Biswas, Suptd. (A. R.) for the Revenue Shri Amitabha Lahri, Advocate for the Respondent ORDER PER CORAM Briefly stated the facts of the case are that the Respondent Assessee is engaged in the manufa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dditional Commissioner, Central Excise, Kolkata-IV Commissionerate, Kolkata in the case of M/s. PMC Rubber Chemicals (I) Ltd. and remanded the case to the original Adjudicating Authority to decide the case afresh. In the instant case, the Commissioner (Appeals) has remanded back the matter for re-quantification of capital goods/inputs actually used by the assessee and the CENVAT credit used by them and for verifying the RG23C and RG23A Register along with invoices. But, the Commissioner (Appeals) cannot remand back the case to the original Adjudicating Authority in such a manner as per the legal provisions. 3. The Ld. DR appearing on behalf of the appellant department reiterates the grounds of appeal. 4. The Ld. Advocate appearing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntained by the Appellant in their RG23C(part-I) and RG23A (part-I) respectively and the same were not under any dispute. So I find the stock register for capital goods/inputs are the records on the basis of which the actual use of the capital goods/inputs on which cenvat credit had been availed can be ascertained. So I find a quantification of capital goods/inputs actually used by the appellant and the cenvat credit availed on those goods, can be done by verification of the RG23C and RG23A register along with the invoices under the cover of which the said goods had been received. The main grounds of appeal of the Revenue are that the Commissioner (Appeals) did not resort to any enquiry and remanded the matter to the Adjudicating Author ..... X X X X Extracts X X X X X X X X Extracts X X X X
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