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2014 (12) TMI 412 - AT - Central ExciseModvat credit - manufacture of coils - Non production of documents - Held that:- when the assessee himself brought to the notice of the department that they are entitled to Modvat credit and the documents have been produced to the investigating officer, the observation that modvat credit has been claimed without documents is surprising. The adjudicating authority simply said that the documents were not produced before him. We also find that coils which are prepared for repair amounts to manufacture of new coil is not coming out. This aspect has not been considered at all. The ground taken by the Revenue is that the appellant is able to sell coils and therefore, the coils can be said to have been manufactured and marketed and since the same is happening in the other unit. In the activity of replacing the coils for repairing motor / generators, the coils can be said to have been manufactured. The question whether winding an old motor would amount to manufacture of a new coil was not addressed properly. Since nothing is clear, we consider it appropriate that the matter should go back to the original authority to begin a fresh proceeding, proper verification of all the documents with regard to the appellant s claim of Modvat credit and quantification of duty payable, etc. - Decided in favour of assessee.
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