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2016 (11) TMI 1104 - AT - Central ExciseCENVAT Credit - whether the Department's view that the capital goods of the co-generation plant including those capital goods which were outside the factory like the transformer, etc., were not eligible for capital goods CENVAT Credit inasmuch as, such equipment did not take part in the processing of sugar/molasses which are dutiable final products, is justified? - Held that: - this matter needs to be remanded back to the original authority with a direction to verify whether the appellants have been receiving the power from the State Grid from time to time and where the same was used in the production of sugar. Since this finding has not come in the impugned order as well as in Order-in-Original, therefore, I remand the case back to the original authority with the direction to verify these facts on the basis of documents produced by the appellant. The original authority shall decide the matter within a period of three months from the receipt of copy of this order and also afford an opportunity to the appellant to produce the documents, if any, and thereafter pass a reasoned order - appeal allowed by way of remand.
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