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2018 (3) TMI 62 - AT - Central ExciseRecovery of Excise Duty - parts of transformers, cleared under returnable gate passes, but not returned to the factory - Held that: - it is prudent to remand the matter to the adjudicating authority to ascertain the fact whether the items cleared under returnable gate passes and not returned to the factory being used for replacement of worn out pats, are either manufactured by the appellant or credit has been availed on the same. CENVAT credit - input services - Erectioning and Commissioning charges - clearing and forwarding charges - Held that: - the issue is covered in Alidhara Textile Engg. Pvt. Ltd.’s case [2009 (1) TMI 129 - CESTAT AHMEDABAD] and Clearing and Forwarding service is covered by the judgment of Hon’ble High Court in the Inductotherm Ltd.’s case [2014 (3) TMI 921 - GUJARAT HIGH COURT] - in these cases the services has been held to be input services - credit on both items allowed. Penalty on the Director - Held that: - the Ld. Advocate submits that no statements has been recorded by the department from him, hrnvr his involvement has not been established, consequently no personal penalty is imposable on him. Appeal allowed in part and part matter on remand.
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