TMI Blog2017 (4) TMI 747X X X X Extracts X X X X X X X X Extracts X X X X ..... g findings on merits, in para-5 of the Order-in-Appeal, are exactly the same and are reproduced from the order of the adjudicating authority - the Commissioner (Appeals) has not applied his mind properly to the issue and the order has been passed with less than complete application of mind - matter needs to be re-examined properly by the first appellate authority - appeal allowed by way of remand. - E/807/2012 - A/60562/2017-SM[BR] - Dated:- 6-4-2017 - Mr. Devender Singh, Member (Technical) Shri Amrinder Singh, Advocate for the Appellant Shri G.M. Sharma, A.R. for the Respondent ORDER Per Devender Singh The appellants are in appeal against the Order-in-Appeal No.540/BK/RTK/2011 dated 30.12.2011 passed by the Com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed in the manufacture of steel tower parts. Further, it was submitted that the paint is an Input for the manufacture of towers because it is used to de-rust the steel towers. The paint is received in the factory of production and it is cleared along with final product. Hence, the paint is used as an input for the manufacture of steel towers. He also argued that concept of within the factory of production is not applicable to paint. The expression, 'within the factory of production' is applicable only to one category of goods, in the inclusive part of the definition, i.e. goods used for generation of electricity or steam. He relied upon the following case laws in his support:- (a) Vikram Cements vs. CCE, Indore 2006 (194) ELT 3 ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... infirmity. As rightly pointed out by the ld. Advocate, first two paragraphs containing findings on merits, in para-5 of the Order-in-Appeal, are exactly the same and are reproduced from the order of the adjudicating authority. This shows that the Commissioner (Appeals) has not applied his mind properly to the issue and the order has been passed with less than complete application of mind. The same is also evident from the lack of any finding on the submissions of appellants summarised in para -3 of Order-in-Appeal. 6. In view of the above, the matter needs to be re-examined properly by the first appellate authority who would give specific findings on the averments made by the appellant. All the issues are kept open. Needless to say that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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