Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2017 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (5) TMI 757 - AT - Central ExciseCENVAT credit - capital goods - Department felt that they wrongly calculated the duty/payment on the basis of depreciation at the rate of 2.5 percent for each quarter for the entire period instead of 50% depreciation of credit availed in the first year and the balance 50% percent on the credit availed in the subsequent year - Held that: - Commissioner in her order has given no reasoning for rejecting the method of depreciation given in Rule (3) (5A) of the CCR, 2004 - the portion of the order pertaining to first demand is completely non-speaking. Besides, the adjudicating authority has given no finding on the significant pleadings made by the appellant - the matter needs to be remanded back to the Commissioner for giving proper findings after carefully examining the contentions of the appellants. Goods destroyed during the testing - non receipt of foreign exchange against Export - RBI Master Circular - demand - Held that: - there is no finding given by the adjudicating authority on main contention of the appellant - the matter requires to be remanded back to the Commissioner on this issue also with the direction that the Adjudicating Authority should give findings on all the contentions of the appellants. Appeal allowed by way of remand.
|