TMI Blog2017 (3) TMI 921X X X X Extracts X X X X X X X X Extracts X X X X ..... ed:- 20-1-2017 - Ms. Sulekha Beevi, C.S., Member (Judicial) Shri Karan Talwar, Advocate for the Appellant. Shri Guna Ranjan, Superintendent(AR) for the Respondent. [Order Per: Sulekha Beevi, C.S.,] This case has a chequered history and has several rounds of litigation. The appellants are manufacturers of iron and steel products and are registered with the Central Excise Department. They were issued 14 show-cause notices for an amount of ₹ 13,07,51,294/- being the modvat credit alleged to be taken wrongly on the duty paid on 4384 items during the period November 1994 to December 1995. The show-cause notice alleged that the items do not fall under capital goods as per the definition under Rule 57Q of the erstwhile C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Grinding machines 18 6,918 4. Grinding rolls 23,24,25 2,20,848 5. Steel castings 5,6,14,39,57,59 7,45,469 6. Spares parts 1,3,10,17,20,34,35,42,43,44,47,48,50,52,53,56,62,63,64,70,73,78 15,33,636 7. Hoses 58 40,400 8. Resins for mould making 49 1,24,244 9. Steel items used for spare parts 7,8,31,41,60,61,69 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n by the appellant was not found satisfactory by the Department and therefore the show-cause notices were issued. 5. I have considered the submissions made before me. It is pointed out by the learned counsel that the Tribunal had remanded the matter with specific direction to pass a speaking order with regard to eligibility of credit on the subject items. Even then, in the impugned order, though the Commissioner (Appeals) has discussed that the MS items as Well as welding electrodes which are used for repair and maintenance are eligible for credit, thereafter proceeded to deny the credit in the operative portion of the order, without specifying any reason for disallowing the credit on 71 items. There is no discussion made for denying the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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