TMI Blog2017 (2) TMI 300X X X X Extracts X X X X X X X X Extracts X X X X ..... ing under the definition of Capital goods - Held that: - It is necessary to find out the use of the goods without that it cannot be concluded whether its credit is admissible or otherwise - the impugned order set aside and matter remanded to the original adjudicating authority for passing a fresh speaking order after verifying the facts of use of the material in the factory of the appellant - appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uthorities have denied the credit on the ground that these goods are not falling under the definition of Capital goods. Being aggrieved by the impugned order appellant is before me. 2. Shri. A.S. Gill, Ld. Counsel for the appellant emphatically submits that all these items were used for the fabrication, erection and commission. This has been used as goods for manufacture of Capital goods, there ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xcise, Hyderabad [2016(01)LCX 0153] (b) Mukund Ltd. Vs. Commissioner of C. Ex. Belapur [2015(09) LCX 0259] (c) India Cements Ltd Vs. CESTAT, Chennai [2015(03) LCX 0108] (d) Mudra Ports Special Economic Zone Ltd Vs. CCE Cus, [2015(04) LCX 0197] (e) Surya Alloy Industries Pvt Ltd s. Union of India[2014(01) LCX 0139] (f) Commissioner of Central Excise, Guntur Vs. City Lib ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oods. He placed reliance on the following judgments: (a) Corey Organics Ltd Vs. Commissioner of Cus, Ex. S.T. Visakhapatnam[2015(330) ELT 115(A.P.)] (b) Daya Sugar Vs. Commissioner of Central Excise, Meerut-I [2015(316) ELT 394(ALL)] 4. I have carefully considered the submissions made by both sides. 5. I observed that right from the show cause notice till the order of the Commiss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fresh speaking order after verifying the facts of use of the material in the factory of the appellant. The adjudicating authority is expected to pass denovo adjudication order within a period of three months from the date of receipt of this order. Needless to say, appellant shall be given sufficient opportunity of personal hearing as well as for submission of additional documents for justifying t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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