TMI Blog2018 (2) TMI 3X X X X Extracts X X X X X X X X Extracts X X X X ..... he manufacture of ground power units - The appellate authority has observed that they have not produced any tangible evidence/documentary proof to substantiate their claim that the credit was not availed by them and whatever Cenvat credit was availed pertained to other final products, which were cleared on payment of duty - matter remanded to the original adjudicating authority for verification of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... accepted by the Revenue and proceedings were initiated to classify the goods under Chapter 85 attracting duty of excise @ 10%. The said proceedings culminated into an order passed by the lower authorities upholding the Revenue s proposed classification was accepted. 2. The matter travelled upto the Tribunal and vide its Final Order No.1173/98 dated 16.06.1998, the assessee s stand was accepted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aid refund claim of ₹ 58,72,735/-. Out of the said amount, ₹ 25,56,645/- were sanctioned in cash and the balance amount as Cenvat credit in respect of duty paid out of Cenvat account. 4. The said order of the original adjudicating authority was put to challenge by the appellant as also by the Revenue by way of filing appeals before the Commissioner (Appeals). The assessee s appeal w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issioner (Appeals) upheld the revenue s stand that in as much as the credit was not available to the assessee, refund to that extent would get reduced. The said order of the Commissioner (Appeals) passed by way of two different orders is appealed in the present two appeals filed by the assessee. 6. On going through the case records, I find that the appellant had taken a categorical stand before ..... X X X X Extracts X X X X X X X X Extracts X X X X
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