TMI Blog2016 (12) TMI 1568X X X X Extracts X X X X X X X X Extracts X X X X ..... Appellant : S. R. Savant, Advocate For the Respondent : Ezhilmathi, AR ORDER S. S. Garg (Judicial Member) The present appeal is directed against the impugned order dated 20.6.2014 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 January 2012 to January 2013, appellant had availed CENVAT credit under capital goods account on the goods HR beams, sheets, channels, pl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the authority that the beams, sheets, channels and plates form part of the machinery. He further submitted that the credit 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 did visit the appellants factory on 10.10.2013 and in para 17 of the OIO 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 hi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ces 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. In view of these facts, I set aside the impugned order and remand the case back to the original authority to examine the usage of the items by visiting on the spot and thereafter pass a reasoned order keeping in view the decisions relied upon by the parties. The adjudicating authority will dispose of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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