2009 (10) TMI 379

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Advocate, for the Appellant. Shri P.K. Singh, SDR, for the Respondent. [Order per: Justice R.M.S. Khandeparkar, President (Oral)]. - Heard the learned Advocate and learned SDR. 2. Though the impugned order is sought to be challenged on various grounds, it is not necessary to consider all those grounds and suffice to refer to only one ground namely that the Commissioner disposed of the matter by .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... vices, house keeping services, manpower recruitment services, AMC services, security services, exhibition services etc. and used to distribute such expenses between Gailpur plant arid Sikanderabad plant in the ratio of 56% arid 44% respectively. On allegation that the appellants had wrongly availed the Cenvat credit amounting to Rs.60,62,680/- (Rupees Sixty Lakh Sixty Two Thousand Six Hundred Eigh .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ees Fifty Five Lakh Thirty Eight Thousand One Hundred Thirty Nine) and based on such observation of the Assistant Commissioner, the adjudicating authority held that 26% thereof would be inadmissible to the appellants under the Cenvat Credit Rules, 2004 and sought to disallow the same. 4. The impugned order discloses that the Commissioner after hearing the appellants had referred the matter to the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... the said observation, the Commissioner has come to the conclusion that the appellants had failed to establish the case put-forth by the appellants. The analysis of the records in the impugned order, nowhere discloses that the Assistant Commissioner had really called for any records from the assessee, or that the nature and description of the records which were allegedly examined by the Assistant C .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... issue on the basis of analysis of the records and all the materials placed before him and not to decide solely on the basis of the observation by his subordinate. Being so, the impugned order cannot be sustained. 5. For the reasons stated above, the impugned order is set aside and the matter is remanded to the Commissioner who shall decide the matter afresh in accordance with the provisions of la .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X