TMI Blog2017 (3) TMI 301X X X X Extracts X X X X X X X X Extracts X X X X ..... n, AR For the Respondent ORDER Per S. S. Garg The present appeal is directed against the impugned order dated 7.4.2014 passed by the Commissioner (A) whereby he has rejected the appeal of the appellant and confirmed the Order-in-Original. 2. Briefly the facts of the present case are that the appellant is a manufacture of kraft paper and is availing CENVAT credit of duty paid on inputs and capital goods as provided under CENVAT Credit Rules (CCR), 2004. During the course of audit, it was observed that during the period from February 2013 to September 2013, appellant had availed CENVAT credit under capital goods account on the goods HR beams, sheets, channels, plates, falling under Chapter 72 of the Schedule to the CETA and com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t taken on these four items have gone into the process of manufacture of machinery and this aspect has not been considered by the adjudicating authority. He also submitted that the learned adjudicating authority has stated that the assessee has placed on record only invoices and a certain photographs vaguely indicating how the items, in question were utilized without giving specific details as to what quantity of structural steel items was used in manufacture of machinery or its parts and components and accessories. Learned counsel in support of his submissions relied upon the following decisions: i. IOCL vs. CCE, Rohtak: 2014 (307) ELT 560 (Tri.-Del.) ii. Vishwanath Sugars Ltd. vs. CCE, Belgaum: 2009 (236) ELT 289 (Tri.-Bang.) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sed for production of the paper. The adjudicating authority on its previous visit to the factory on 10.10.2013 has only seen the invoices and the photographs but has not fully examined the usage of the specific items of material. Since both the parties are taking a contrary stand with regard to the actual usage of the said items, learned counsel for the appellant submitted that they have entire records of their usage and the same will be produced before the adjudicating authority if the adjudicating authority properly investigates and verifies the usage of the said materials. I also find that in appellant s own case for previous period, this Tribunal vide Final Order No.21400/2016 dated 8.12.2016 had remanded the matter back to the original ..... X X X X Extracts X X X X X X X X Extracts X X X X
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