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2023 (8) TMI 184 - CESTAT AHMEDABADViolation of principles of natural justice - Cenvat Credit - use of the goods in the machineries equipments fabricated by the appellant, were not appreciated properly - contradictions between the show cause notice and adjudication order CENVAT Credit - items like M.S. Beams/Angles/ Channels/Flats/Joists etc. claimed to have been used in the fabrication of plant and machinery in the factory during January 2008 to April 2010 - extended period of limitation - HELD THAT:- There are number of discrepancies/ contradictions between the show cause notice and adjudication order such as, in the show cause notice the Cenvat credit was proposed to be denied on the ground that the goods were used in the construction. However, in the impugned order though it was admitted that the goods were used in fabrication of machinery but the same was denied on the ground that these machineries are embedded to earth. The Adjudicating Authority has not appreciated in proper perspective, regarding the use of the goods in the machineries equipments fabricated by the appellant. After passing of the adjudication order much water has flown on this issue and various judgments were passed by various forums. Therefore, the entire matter needs reconsideration in the light of the facts of the present case vis-a-vis the law in terms in various judgments of the High Courts/ Tribunals. All the issues are kept open. The appeal is allowed by way of remand to Adjudicating Authority for passing a fresh order after compliance of the principles of natural justice.
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