TMI Blog2011 (5) TMI 771X X X X Extracts X X X X X X X X Extracts X X X X ..... eipt of the same – Held that:- plea was not considered by the Commissioner (Appeals), the Commissioner (Appeals)'s order is a non-speaking order, the same is set aside. The matter is remanded to the original adjudicating authority for denovo adjudication, appeal disposed of - E/684/10 - Mum - - - Dated:- 13-5-2011 - Shri Rakesh Kumar, Shri Ashok Jindal, JJ. Appearance Shri S. Narayanan, Advocate for Appellant Shri Kishori Lal, SDR for Respondents Per :- Rakesh Kumar The facts leading to this appeal and stay application are in brief as under. 2. The appellants are engaged in the manufacture of Air Compressor Parts, X-Ray Machine Parts and Electric Genset Parts ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... exempted goods has been maintained and hence the provision of Rules 6(2) and 6(3) of CENVAT Credit Rules, 2004 are not applicable, but this plea was not accepted. On appeal to the Commissioner (Appeals), the Commissioner (Appeals) vide order-in-appeal dated 8.1.10 dismissed the appeal. Against the order of Commissioner of Central Excise (Appeals) this appeal along with stay application has been filed. 3. Heard both sides. 4. Though this matter has been listed to consider the stay application only, after hearing the matter for sometime, we are of the view that this matter can be finally disposed of. Accordingly, the same has been taken up for final disposal after granting waiver of pre-deposit of duty, interest and penalty. 5. Shri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cts and no CENVAT credit was availed on the inputs used in the exempted final product, had been considered by the original adjudicating authority as well as the Commissioner (Appeals) and the same was rejected and that in view of this, there is no infirmity in the impugned order. 7. We have carefully considered the submissions from both the sides and perused the records. In this case the appellant manufactured, Air Compressor Parts, X Ray Machine Parts and Electric Genset Parts, out of which the X-Ray machine parts were fully exempt from duty. On going through the records, we find that from the beginning, the main plea of the appellant is that they have not taken CENVAT credit in respect of inputs meant for X Ray machine parts and they ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
