TMI Blog2016 (6) TMI 1010X X X X Extracts X X X X X X X X Extracts X X X X ..... EMBER (JUDICIAL) AND MR. RAJU, MEMBER (TECHNICAL) Shri.Sadashiv S Hawaldar, Advocate for appellant Shri.SV Nair, Supdt. (AR) for respondent ORDER PER: RAJU 1. The appellant, M/s.National Heavy Engineering Co-Operative Ltd. are manufacturers of sugar plant machinery. They were issued a notice seeking reversal of Modvat credit of (i) brought out goods cleared by them to various sites without reversal of Modvat credit. (ii) gas and electrodes issued to fabricators located within the premises of the appellant. (iii) clearances of bearings to various sites. 2. The learned Counsel for the appellant admitted that the liability for reversal of Modvat credit on the bearings inadvertently cleared as spares without reversal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ubstantiate the above facts the documents were called for from the assessee, however the assessee was unable to do so. Hence the demanded amount as alleged in the SCN remains the same in respect of Annexure-3 . 26. I further find that the assessee have paid the amount of ₹ 5,00,000/- vide PLA debit entry No.381 dat3ed 16/03/99 and also mentioned in their reply to the show cause notice that in case of few of the bearings and HT hardware the Modvat credit is required to be reversed, as Modvat credit is availed on it. This act on the part of the assessee proves that the assessee have accepted the offence. However, in their various submissions the assessee have not accepted the total demandof ₹ 19,95,273.95 and admitted the li ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... view of the fact that the Deputy Commissioners report substantiates the said claim to a great extent. 3. In view of the above, the impugned order is set aside in respect of Annexure A-1 to the notice and the matter is remanded to the original adjudicating authority to give a specific findings on the assertion made by the appellant that they had not availed the credit on the goods listed in Annexure A-1 to the notice. 4. In so far as the demand of reversal of credit on consumable goods is concerned, the impugned order records as follows: I have carefully considered the order-in-original, grounds of appeal and submissions made by the appellants during the personal hearing, I find that the appellant are engaged in the manufacture ..... X X X X Extracts X X X X X X X X Extracts X X X X
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