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2018 (10) TMI 1929 - RAJASTHAN HIGH COURTCENVAT Credit - removal of input as such - segregation of impurities like iron, steel, rubber, plastic, dust etc. in respect of brass scrap before feeding in the furnace - Contention of appellant is that the Tribunal without any cogent reason and without considering the question whether the activity of the respondent in segregating the scrap would amount to manufacturing and also without discussing how the Board Circular dated 10.05.2016 would be applicable, which is even otherwise not retrospective in nature, has mechanically allowed the appeal of the assessee. HELD THAT:- The Tribunal has by the impugned order only remanded the matter to the adjudicating authority, we are not inclined to interfere. However, we direct the adjudicating authority that it should decide both the questions afresh whether the activity of the respondent in segregating the scrap would amount to manufacturing and also whether the Board Circular dated 10.05.2016 would at all be applicable to the present case. Appeal disposed off.
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