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2015 (10) TMI 868 - AT - Central ExciseCENVAT Credit - whether appellant is eligible to the Cenvat credit on inputs and capital goods credit in respect of the goods used in the construction of the plant as well as installation of machinery etc. - Held that:- Since the appellant is granted an opportunity to argue on the principal issue of Cenvat credit and capital goods credit, other issues involved in the Adjudication may also be kept open for decision by Adjudicating Authority, hearing the appellant afresh. In view of fair submission of the appellant and also development of the law, appellant is directed to make an application to the Adjudication authority within a month of receipt of this order to fix the hearing on readjudication of the matter afresh on the issues involved as emerged from the show-cause notice. Appellant is entitled to a fair opportunity of hearing of all issues both on facts and law as well as the evidence. Upon hearing and framing the issue properly, learned Adjudicating authority shall pass a reasoned and speaking order - Matter remanded back - Decided in favour of assessee.
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