2010 (5) TMI 406

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..... i M:A. Narayan, Advocate, for the Respondent. [Judgment per: N.K. Patil, J.]. - The 'appellant assailing the legality and correctness of the order impugned dated 4-7-2005 passed by the CESTAT, Bangalore, in Appeal No. 1103/05 vide Annexure-A has presented this appeal. 2. The appeal was admitted to consider the following substantial questions of law: (i) Whether the forgings which are of input n .....

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..... sed in the manufacture of moulds and dies and in turn these moulds and dies are used in the manufacture of goods processed on job work basis and cleared the same without payment of duty contrary to the provisions of erstwhile Rule 57AD of Central Excise Rules, 1944 read with Rule 6 of CENVAT inasmuch as they were wrongly availing Cenvat credit on the inputs stated above. There fore, a show-cause n .....

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..... ns and without any discussion. By merely following the order passed in similar matters it has proceeded to pass the impugned order, allowing the appeal filed by the respondent. Hence, we are of the opinion that the impugned order is cryptic in nature and such a non-speaking order cannot be sustained. 6. For the foregoing reasons, the instant appeal is allowed and the impugned order passed by the .....

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