TMI Blog2014 (4) TMI 144X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 approp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... holding that welding electrode used for repair and maintenance of machinery is not an eligible input to avail credit. He further submits that they have agitated before the Commissioner (Appeals) that the impugned goods is an eligible input for credit and also raised an alternate plea that usage of the goods is covered by the definition of capital goods in terms of CENVAT Credit Rules, 2004. I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ry. 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 r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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