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2015 (2) TMI 698 - CESTAT NEW DELHIDenial of cenvat credit - During the course of adjudication, the appellant took a categorical stand that most of the iron and steel items were used in fabrication of capital goods or for repair and maintenance, in which case, they would be entitled to the benefit of cenvat credit.- Held that:- Dy. Commissioner having jurisdiction over the appellant’s factory submitted a report under the cover of his letter dated 29.01.2014. The said report is a detailed report, taking into consideration the various items in question and reporting that most of the items have either been used in fabrication of capital goods or for repair and maintenance , whereas it is not possible to find out in respect of the certain items. The report also concluded that the assessee had not availed the credit on a large quantity of iron and steel items and as such, it can be safely concluded that quantity which have been used for civil and structural purposes. - Surprisingly the said report of the Dy. Commissioner, which was sought by the Commissioner himself, stands fully ignored by him while passing the present impugned order. For the reasons best known to him, the adjudicating authority has completely shut his eyes towards the said report. If the said report of the Dy. Commissioner was not to be taken into consideration by the adjudicating authority, we really fail to understand and appreciate as to why the report was called for. Probably the said report has not been referred to by him as the same is in favour of the assessee, to the major extent. Such an action, on the part of the adjudicating authority, cannot be appreciated inasmuch as the same reflects upon the biased & premature determination of their adjudication. Having said so, we deem it fit to set aside the impugned order and remand the matter to the Commissioner for fresh decision in the light of the report dated 29.01.2014 of the Dy. Commissioner - Decided in favour of assessee.
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