TMI Blog2017 (3) TMI 173X X X X Extracts X X X X X X X X Extracts X X X X ..... finding and conclusion by the original authority, and the appellant not being put to prejudice from the remand, no infirmity found thereon - matter remanded for consideration afresh - appeal allowed by way of remand. - E/752 to 755/2006 - A/85406-85409/17/SMB - Dated:- 16-1-2017 - Shri C J Mathew, Member (Technical) Shri Rajesh Ostwal, Advocate for the appellant Shri Ashuthosh Nath, A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pares and accessories without establishing connection to identifiable capital goods. The original authority confirmed the four demands and imposed penalty of like amounts under section 173Q of Central Excise Rules, 1999. 2. The impugned order confirmed the denial of credit of ₹ 1,48,446 for having been availed credit against invalid documents and ₹ 81,405 for having availed against ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted amount. It is contended that credit has been denied in the impugned order from a less than adequate appreciation of facts. 6. On the remand of the credit that was availed on procurement of components/spares/accessories that could not be correlated with corresponding capital goods, appellant contends that the impugned order has wrongly held that the Chartered Engineer s certificate had not b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se law cited by Learned Counsel. 9. Accordingly, the impugned orders are set aside in its entirety and the matter is remanded back to the original authority for considering the contentions raised by appellant and for a comprehensive disposal bearing in mind the judicial pronouncements in relation to each. 10. Appeals are disposed off on above terms. (Pronounced in Court on 16/01/2017) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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