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2015 (10) TMI 906 - CESTAT CHENNAI

2015 (10) TMI 906 - CESTAT CHENNAI - TMI - Denial of CENVAT Credit - whether appellant is eligible to the Cenvat credit on the inputs claimed to have been used in the manufacture of capital goods, construction of the plant as well as installation of machinery etc. - Held that:- From the time of passing adjudication order, law has undergone development on the subject. Therefore, appellant deserves an opportunity of hearing for decision on the claims in respect of the items of input appearing in t .....

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facts and law as well as the evidence - matter remanded back - Decided in favour of assessee. - E/00530, 00531/2012 - FINAL ORDER NOs. 41246-41247 / 2015 - Dated:- 22-9-2015 - Shri D.N. Panda, Judicial Member For the Appellant : Shri S. Venkatachalam, Adv. For the Respondent : Shri L. Paneerselvan, AC (AR) ORDER: Learned counsel mentions that these two cases are with similar facts as that of M/s. Agni Steels (P) Ltd., which is at S.No.1 in todays cause list. Therefore, prayed that record may b .....

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f capital goods, construction of the plant as well as installation of machinery etc. 3. From the time of passing adjudication order, law has undergone development on the subject. Therefore, appellant deserves an opportunity of hearing for decision on the claims in respect of the items of input appearing in the Adjudication order. If there are some other items also, which were claimed by the appellant subject to use in manufacture of capital goods or claimed as Cenvat credit that deserves hearing .....

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