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2016 (6) TMI 1146 - AT - Central ExciseCENVAT credit - inputs used in the fabrication of various capital goods like kilns, electrification and power plants, conveyor system etc - Held that: - we find that the fact of use of the item does not stand examined by the adjudicating authority inasmuch as the issue stand decided on the principle that such items cannot be held to be cenvatable. As such we deem it fit to remand the matter for fresh decision to the Commissioner in the light of the law declared in the above referred decision as also any other which the appellant may rely, after examining the factual position of use of inputs. Appeal is allowed by way of remand. The issue of limitation as also imposition of penalty is kept open for the Commissioner to re-decide the same in the remand proceedings - appeal allowed by way of remand.
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