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TMI Blog2014 (12) TMI 412X X X X Extracts X X X X X X X X Extracts X X X X ..... s manufactured by them during the course of repairing motors / generators. The appellant had two units, one manufacturing and selling coils and another for repairs. In the first unit, there is no dispute that they were paying duty and the second unit, they are not at all paying duty. The appellant submitted a statement with the letter showing that the appellant need not pay any duty at all if Modvat credit benefit is taken into account for the manufacture of coils and treating the repairing activity as amounting to manufacture. After the letter was submitted with statement, the departmental officers visited the unit and thereafter, in August 1999, a show-cause notice was issued to the appellant proposing demand of Central Excise duty on the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... airing as 'works contract service' and was paying tax. In works contract service, VAT was paid. Moreover, he also submits that the appellant's claim for Modvat credit is totally ignored. 3. Learned A.R. on behalf of Revenue submits that the appellant neither informed any details to the department nor produced any documents and therefore, Modvat credit was rightly denied. He also submits that the issue has been properly considered by the lower authorities. 4. We have carefully considered the submissions made by both sides. At this stage, we do not go into a lot of details. In this case, the appellant wrote a letter to the department admitting their liability to pay and intimating the department that they are entitled to Modvat credit. Howe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... proper verification of all the documents with regard to the appellants claim of Modvat credit and quantification of duty payable, etc. Since the issue is not clear, we are not making any observation or expressing any opinion on any of the issues. Accordingly, we direct the original authority to decide the matter afresh untrammeled by any of observations in any of the proceedings till now. In the result, the impugned order is set aside and the matter is remanded to the original authority with a direction to the appellant to cooperate with the adjudicating authority and expedite the adjudication proceedings since the matter is about 15 years old. The appeals filed by the partners are also disposed of in above terms. (Dictated and pronounce ..... X X X X Extracts X X X X X X X X Extracts X X X X
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