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2019 (4) TMI 1069 - CESTAT KOLKATACENAVT Credit - capital goods - engineering goods - denial on account of nexus - it is also alleged that the assessee had adjusted such capital goods against physical goods against physical shortage/obsolescence in their stores account and spare consumption account - main grounds of appeal of the Revenue are that the Commissioner (Appeals) did not resort to any enquiry and remanded the matter to the Adjudicating Authority which is contrary to the provisions of law. HELD THAT:- Since the Show Cause Notice was issued only in respect of capital goods, there is no occasion on the part of the Lower Appellate Authority to include inputs also which was not an issue to be decided by him - Accordingly, the impugned order is modified to the extent that the Original Adjudicating Authority would pass the denovo order after verification of the statutory registers and quantification of capital goods only and not the inputs since such allegation was not there in the Show Cause Notice. Appeal allowed by way of remand.
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