2013 (2) TMI 465

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..... setting aside the order-in-original passed by the adjudicating authority. The appellant is represented by the Superintendent (A.R.), but there is no representation for the respondent despite notice. The issue considered by the lower authorities is whether CENVAT credit was admissible to the respondent in respect of G.C. Sheets/G.P. Sheets which were claimed to be components/spares/accessories of t .....

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..... former. Hence the present appeal of the department. 2. The respondent appears to be disinterested in this case, may be, considering the small amount involved. Before the original authority, they broadly claimed the G.C./G.P. Sheets to be components/spares/accessories of the Cement Mill but did not elaborate. Apparently they classified the sheets under rule 2(a)(A)(iii) reading "components, spare .....

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..... f the appellate authority was that the impugned goods were used in the factory for the purpose of repair and maintenance of capital goods. On this premise, the appellate authority proceeded to discuss the case law cited by the party. Finally the credit claimed by the party was allowed. 4. In the present appeal, there is an attempt for distinguishing the various cases discussed in the impugned ord .....

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..... Chapter 84, Chapter 85 and so on. This was just an ipse dixit. It was not enough for adjudicating authority to decide whether the sheets would qualify to be capital goods under the above rule. That authority was literally helpless. Nevertheless, a finding was recorded in the order-in-original to the effect that the sheets had been used for replacing of the roof over the cement mill. It is not clea .....

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..... ordered accordingly. 6. This appeal is allowed by way of remand with a direction to the original authority to take fresh decision on the substantive issue after giving the assessee one more opportunity to substantiate their claim and after physical inspection of Plant and Machinery if deemed necessary. Needless to say that the party should be given a reasonable opportunity of being heard also.

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