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2018 (10) TMI 1460 - AT - Central ExciseCENVAT Credit - capital goods - manufacture of steel fabricated frames and stainless steel fabrication - case of appellant is that SCN has been issued without proper investigation and the allegations are based on mere assumptions and presumptions - principles of natural justice - Held that:- It is a fact that both the Unit l and Unit ll belong to the appellant. Further, the appellants have transferred the capital asset from their Unit l to Unit ll by issuing an Invoice No. 456 dated 19.08.2011 but both the authorities have considered that it is a sale from the appellant to its another unit. The Commissioner (Appeals) has not considered the grounds taken by the appellant regarding the limitation as well as revenue-neutral situation as pleaded by the appellant and has merely reiterated and accepted the Order-in-Original - also the decisions relied upon by the appellant regarding the bona fide and honest belief that they are entitled to cenvat credit and there is no intention to evade the duty, both the authorities have not considered these decisions. This case needs to be remanded back to the original authority for proper adjudication after considering all the grounds taken by the appellant - appeal allowed by way of remand.
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