TMI Blog2018 (8) TMI 405X X X X Extracts X X X X X X X X Extracts X X X X ..... djudicating authority is required to examine the said aspect again - matter on remand. CENVAT Credit - inputs - various steel items like Shape, Section, Angle, Rod, Plates, HR Coil, Channel, Joist, etc. used for fabrication of structure, shades and other civil work - Held that:- As such for examination of the assessee’s claim of use of said item in the fabrication of capital goods as also for e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rder. 2. The appellant is engaged in the manufacture of sugar and shortage of their final product was detected at the time of visit of officers. Revenue entered a view that such short found goods stands cleared by the appellant in a clandestine manner without payment of duty. Accordingly duty to the tune of around ₹ 49.41 lakhs, stands confirmed, along with imposition of penalty. 3. We ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Shape, Section, Angle, Rod, Plates, HR Coil, Channel, Joist, etc. used for fabrication of structure, shades and other civil work. The said denial is based to the declaration of law by the decision of Larger Bench of this Tribunal in the case of M/s Vandana Global Ltd. Vs Commissioner of Central Excise, Raipur reported at 2010 (253) ELT 0440 (Tri.-LB). Apart from the fact that the appellant has t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... much as, the matter is being remanded on the above two grounds, we leave the other issues open relating to small amounts relating to denial of credit of the service tax on inward transportation of goods as also availing cess etc. to be re-decided by the adjudicating authority in view of the various decisions which the appellant may refer to. Needless to say that the appellant would be given a reas ..... X X X X Extracts X X X X X X X X Extracts X X X X
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