TMI Blog2014 (9) TMI 66X X X X Extracts X X X X X X X X Extracts X X X X ..... as it was not supported by any documentary evidence. The Assistant Commissioner of Central Excise for the earlier period vide order dated 27.11.2007 dropped the demand after examining the report of the Superintendent. It is seen from the adjudication order that the appellant produced the copies of sample register instead of original documents. It was observed by the adjudicating authority that th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Respondent : Mr P Arul, Superintendent (AR) PER : Pradip Kumar Das The relevant facts of the case, in brief, are that the appellant is engaged in the manufacture of Copper Anode, Sulphuric Acid, Phosphoric Acid falling under Chapter Headings 7402, 2807 and 2809 respectively of the CETA, 1985. They are availing CENVAT credit on inputs, capital goods and input service. In the present appea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng proper register of the samples and the Tribunal, in their own case for the earlier period, disallowed the credit as reported in 2006 (197) ELT 70. He submits that for the periods prior to this present appeal, the Assistant Commissioner of Central Excise dropped the proceedings vide adjudication order dated 30.10.2007 and 27.11.2007. In view of that the matter may be re-examined by the adjudicat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iew of that, I take up the matter for decision. 5. The Tribunal, in the appellants own case, noted the appellants stand that the tested samples of copper concentrate were ultimately fed into the primary smelter but the plea was rejected as it was not supported by any documentary evidence. The Assistant Commissioner of Central Excise for the earlier period vide order dated 27.11.2007 dropped the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Superintendent as it was done for the earlier adjudication order. Accordingly, the impugned order is set aside and the appeal is allowed by way of remand to the adjudicating authority for fresh decision. Needless to say that the appellant shall be given a reasonable opportunity of hearing before passing order. The appeal is allowed by way of remand. (Dictated and pronounced in open court ..... X X X X Extracts X X X X X X X X Extracts X X X X
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