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Commissioner of Central Excise & Service Tax Versus M/s. The India Cements Ltd., Customs, Excise & Service Tax Appellate Tribunal

2015 (5) TMI 137 - MADRAS HIGH COURT

Cenvat Credit on capital goods - goods were not used in the captive mines of the assessee - Held that:- Tribunal is the final fact finding authority in the hierarchical chain. A perusal of the order under challenge would reveal that the facts, which are relevant for deciding the appeal, have not been discussed at all and as to how the decision of the Supreme Court and the Tribunal are applicable to the facts of the case. No reasons have been recorded by the Tribunal to arrive at the finding. Thi .....

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o. 1535 of 2010 - Dated:- 24-4-2015 - R. Sudhakar And K. B. K. Vasuki,JJ. For the Appellant : Mr. T. Chandrasekaran For the Respondents : No Appearance JUDGMENT (Delivered By R. Sudhakar, J.) Aggrieved by the order of the Tribunal in allowing the appeal filed by the assessee, the appellant/Revenue is before this Court by filing the present appeal. This Court, vide order dated 20.08.10, while admitting the appeal, framed the following substantial questions of law for consideration. "1) Wheth .....

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ods used in such mines will not be available to the concerned assessee under the appropriate Modvat/Cenvat Rules? 2) Whether the CESTAT is right in extending credit of duty paid on CCTVs in allowing credit of duty paid on the CCTVs falling under the CSH 85.28 of the Central Excise Tariff which was specifically excluded from the definition of the capital goods under rule 57-Q as it stood at the material period against the law settled by the Tribunal in several decisions cited above that even if a .....

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o 01.03.1997 from which date the credit taken on project import goods was restricted to 75% under 57Q (3) without discussing and recording the reasons, which is held as essential in the orders of the appellate authorities by the Apex Court, for accepting the date of declaration, that is, 23.3.1996 as the date of receipt despite the findings of the lower authorities and its own finding in the stay order to the contrary?" 2. The facts, in a nutshell, are as hereunder :- Based on a show cause .....

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the matter, held that the issues raised in the appeal is covered by the decisions of the Supreme Court and the Tribunal and, accordingly, allowed the appeal against which the present appeal is filed by the Department/appellant. 3. Inspite of notice, which has been served on the respondent as early as on 18.4.2013, there is no representation on behalf of the respondent and the respondent is also not present in person in Court, inspite of its name being printed in the cause list. Therefore, this .....

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rused the materials available in the typed set of documents as also the order passed by the Tribunal. 6. It is trite law that the fact finding authorities are to record reasons in support of their findings while disposing of the matters to enable the appellate forum to decide the issue. Recording of reasons is of paramount importance at the fact finding stage to arrive at a just decision. 7. In the present case, it is clear that the Tribunal is the final fact finding authority in the hierarchica .....

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