TMI Blog2018 (8) TMI 606X X X X Extracts X X X X X X X X Extracts X X X X ..... NVAT benefit - Held that:- It is manifest from the available records that the Commissioner (Appeals) has not properly considered the submissions made before him by the appellants. The matter should be remanded to the original authority for consideration of the submissions to be made by the appellants regarding its claim in support of receipt of the duty paid scrap material in its factory premis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red intelligence that some manufacturers/importers imported aluminium scrap purchased on high-sea-sales basis from M/s Aman Impex, Mumbai and the said imported scrap items were diverted to some other place and not delivered at the appellant s premises. Since the appellant availed CENVAT credit of CVD paid on the scrap items on the strength of the Bill of Entry, without actual receipt of the said g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... remand direction of the Tribunal, the original authority took up the denovo adjudication proceedings and again confirmed the CENVAT demand on the appellants. On appeal, the learned Commissioner (Appeals) vide the impugned order has upheld the adjudged amount confirmed in the original order. 3. The Learned Advocate appearing for the appellants submits that the impugned order has not considered ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt on the ground that the appellants had wrongly availed CENVAT credit of duty paid on scrap items, without actual receipt of the same in the factory premises. The observations of the Commissioner (Appeals) have been recorded in paragraphs 6.5, 6.6 and 6.7 in the impugned order dated 6.11.2017. It is manifest from the available records that the Commissioner (Appeals) has not properly considered th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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