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2013 (7) TMI 339 - CESTAT BANGALORENatural Justice - CENVAT credit - on structural materials such as HR coils, MS angles, channels, plates, flats etc. which were claimed to be capital goods defined under Rule 2(a)(A) of the CENVAT Credit Rules, 2004 - Original authority deputed the Range Officer to the appellant’s factory for inspection and report - On the basis of the Range Officer’s verification report, the original authority held that the structural materials would neither qualify to be capital goods defined under Rule 2(a) nor to be inputs defined under Rule 2(k) of the CENVAT Credit Rules, 2004. It also relied upon the decision in Vandana Global Ltd. Vs. CCE, Raipur [2010decision in Vandana Global Ltd. Vs. CCE, Raipur [2010 (4) TMI 133 - CESTAT, NEW DELHI (LB)] Held that:- Original authority acted in violation of the principles of natural justice when it obtained a verification report from the Range Officer behind the back of the assessee and relied on it to decide the case against them - Set aside orders and allow this appeal by way of remand with a direction to the original authority to supply a copy of the verification report to the assessee and re-adjudicate the dispute in accordance with law and the principles of natural justice – Decided in favor of Assessee.
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