9911796707
TMI Blog2024 (10) TMI 562X X X X Extracts X X X X X X X X Extracts X X X X ..... er. This matter also needs to be remanded so the adjudicating authority can decide both the matters together - Appeal is allowed by way of remand to the adjudicating authority for passing a fresh order. - HON'BLE MEMBER ( JUDICIAL ) , MR. RAMESH NAIR And HON'BLE MEMBER ( TECHNICAL ) , MR. RAJU Ms. Tejal Darekar , Advocate for the Appellant Shri Rajesh K Agarwal , Superintendent ( AR ) for the Respondent ORDER RAMESH NAIR The issue involved in the present case is that whether appellant is entitled for the Cenvat credit on ISO Tank which is used for packing and transportation of the appellant s excisable final product namely Di-methyl Sulphate (DMS) from factory to the consignee premises/destination. 2. Ms. Tejal Darekar Learned Cou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... adjudicating authority. However the adjudicating authority has not considered their submission and holding that the ISO tank is not capital goods, therefore, the credit was denied. He submits that various board circulars have clarified that the assessee is entitled for the Cenvat credit in respect of durable packaging material if the value thereof is included in the assessable value of final product. It is his submission that in view of the board circulars the appellant are clearly entitled for the Cenvat credit. He further submits that merely because initially the appellant have availed the Cenvat credit under capital goods account credit cannot be denied as the same is eligible as inputs. In support he placed reliance on the following ju ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ctor of Central Excise, Bombay 1995 (75) E.L.T. 721 (S.C.) Gujarat Alkalies Chemicals Ltd. Versus Commr. of C. Ex., Vadodara 2003 (161) E.L.T 202 (Fri. Mumbai) Kisan Sahkari Chini Mills Ltd. Versus Commissioner of C. Ex., Meerut-II 2010 (261) E.L.T. 308 (Tri. - Del.) Lubri-Chem Industries Ltd. versus Collector of Central Excise, Bombay 1994(73) E.L.T.257 (SC) Lumbini Beverages Pvt. Ltd. versus Commissioner of C. Ex., Patna 2012(284) E.L.T. 695 (Tri. Kolkata) Miltech Industries Pvt. Ltd. versus Commissioner of C. Ex., Pune-III 2011(263) E.L.T. 635 (Tri. Mumbai) PKPN Spinning Mills (P) Ltd. versus Commissioner 2015 (315) E.L.T. A180 (Mad.) Steel Authority of India Ltd. Versus Commissioner of C. Ex., Raipur 2014 (311) E.L.T. 709 (Tri. - Del.) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er, since the Commissioner has not examined the entire matter considering the ISO Tank as input the impugned order is not legal and proper. 5. Therefore in our view, the Learned Commissioner should re-examine the matter as observed by us above and pass a fresh order. Therefore, we set aside the impugned order, and remand the matter to the adjudicating authority for passing a fresh order. Needless to say that Learned Commissioner should consider all the relevant circulars and judgments on this issue relied upon by the appellant before this Tribunal. The appellant shall be granted sufficient opportunity of hearing and for making their submission if any needed. The de-novo order shall be passed by the adjudicating authority within a period of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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