TMI Blog2017 (2) TMI 1034X X X X Extracts X X X X X X X X Extracts X X X X ..... the light of the chartered accountant’s certificate. Appeal allowed by way of remand. - E/928/2009-Ex(DB) And E/991/2009-Ex(DB) - A/61732-61733/2016-EX[DB] - Dated:- 29-11-2016 - Mrs. Archana Wadhwa, Member (Judicial) And Mr. Devender Singh, Member (Technical) Shri Ravi Chopra, Advocate- for the appellant and vice versa Shri R.k. Sharma, A.R.- for the respondent and vice versa 29-11-2016 Per Archana Wadhawa: Both appeals, one filed by the assessee and other by the Revenue and are being disposed by this common order as they arise out of the same impugned order passed by the Commissioner (Appeals). 2. As per the facts of the case, we find that the assessee is engaged in the manufacture of electrical Switchgea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... adjudicating authority. Similarly, the duty was confirmed in respect of the capital goods cleared by the assessee on the ground that they had availed the credit in respect of the said capital goods as such they were required to pay duty at the time of clearance of the same. 5. The said order of the original adjudicating authority was appealed against before the Commissioner (Appeals). The appellate authority held in favour of the assessee on the issue of debit of all accumulated credit with which the Revenue is aggrieved. However, as regards the balance issue, he held against the assessee by observing that there is no evidence on record to show that aluminium flexible ducting pipes was traded items but hydraulic press cleared by the ass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e evidence. Though on scrutiny of the purchase invoice placed on record, we find merit in the assessee s stand inasmuch as the documents were not verified by the lower authorities, we deem it fit to remand the matter to the original adjudicating authority. Similarly, in respect of the demand of duty on the clearance of the capital goods, the assessee s stand has to be appreciated and examined in the light of the chartered accountant s certificate. If the Revenue is alleging that the assessee had taken the credit on the said machine, it is for them to establish the same, which can be easily done by scrutinizing their cenvat credit account. If actually, no credit has been availed on the same, there is no requirement for payment of duty at the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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