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2013 (1) TMI 614 - AT - Central ExciseExpenses giving rise to the aggregate cenvat credit of Rs.1,53,710/- - Held that:- The pollution Control Board has required appellant to maintain a green belt of adequate width and density for its premises. As a result of that the expenses are incurred. He supports his argument relying on the letter dated 24th June, 2004 issued by Ministry of Environment & Forest. The submission of appellant appears to have sound reason and that needs to be tested threadbare. Without summary disposal both the authority below did not make any effort to examine each and every element of the constituents aggregating to Rs.1,53,710/- to reach to a rational conclusion therefore, matter is remanded to Adjudicating authority to consider grievance of the appellant in the light of letter of Ministry of Environment and Forest and each and every elements of the constituent of cenvat credit aggregating to Rs.1,53,710/- is to be tested in accordance with law.
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