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2017 (6) TMI 848 - CESTAT CHANDIGARHCENVAT credit - design and development charges for the 3-Wheeler project - Revenue felt that the design and development charges for the 3-Wheeler project after 6 months of sale of goods do not fall within the definition of ‘manufacture’ under section 2(f) of the Central Excise Act, 1944 and the credit of ₹ 6,10,580/- taken by them was therefore, not admissible - Held that: - the Ld. Commissioner (Appeals) has not given any findings on some of the substantive grounds raised by the appellant and summarised in Para 3 (2), 3(3), 3(4) and Para 3(7) of impugned order. The first appellate should have given his findings on the averments in these paragraphs and whether that has any impact on the case of the appellant. Besides, no finding has been given on the case laws relied upon by the appellants in their support. In view of the above, the matter needs to be examined afresh by the Ld. Commissioner (Appeals) - appeal allowed by way of remand.
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