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2014 (4) TMI 144 - AT - Central ExciseDenial of CENVAT credit - Original authority denied the credit holding that "welding electrode" used for repair and maintenance of machinery is not an eligible input to avail credit - Held that:- appellant availed credit of duty paid on 'welding electrodes' used for maintenance of their machinery. The Commissioner (Appeals) observed that they have not stated the usage of the goods. It is also observed that the original authority rightly denied the credit on 'welding electrodes' used for repairs and maintenance of machinery. The learned consultant submits that they have stated the use of the goods in their reply to the show cause notice. In view of that, I find it is appropriate and proper in the interest of justice that the matter should be remanded to the Commissioner (appeals) to examine the usage of the goods. Accordingly, the impugned order passed by the Commissioner (Appeals) is set aside and the matter is remanded back to the Commissioner (Appeals) to decide the matter afresh in accordance with law - Decided in favour of assessee.
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