TMI Blog2018 (11) TMI 454X X X X Extracts X X X X X X X X Extracts X X X X ..... rpose matter is remanded. Demand to the tune of ₹ 2,52,362/- is based upon the fact that a quantity of 62.600 M.T. of MS Ingots which stands recorded in RG-I Register has been removed by the appellant without issuance of any invoice - Held that:- Appellant submits that all the said facts were reflected in their RG – I Register and they have documentary evidences to prove recycling of the Ingots. Inasmuch as, the said fact also relates to examination and verification of the factual position, the said issue is remanded to the adjudicating authority. Denial of CENVAT Credit on the DG Set, which was not found to be present in the assessees factory - Held that:- Though the Lower Authorities have accepted the fact that the said DG Set ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eflected by the appellant in their ER-I return and their sales register. The appellant s explanation is that the sales register also shows the clearances of inputs as such and all the entries in the sales register do not relates to clearance of their final product and draws our attention to various documentary evidences in support of their above plea. We find that such documentary evidences cannot be examined and verified at the Tribunal level and inasmuch as the same relates to factual position are required to be examined by the Original adjudicating authority, for which purpose we remand the matter to him. 4. A part of the demand to the tune of ₹ 2,52,362/- is based upon the fact that a quantity of 62.600 M.T. of MS Ingots whic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d the demand to the extent of ₹ 39,58,017/- on the findings that there was no undervaluation of the goods inasmuch as the said goods were sent to the other unit for the purpose of re- melting as the same were defective items. He has observed that there was no motive for the appellant to pay less duty inasmuch as whatever duty was paid by them was available as a credit to the recipient unit. However, ld. Advocate also submits that there are evidence to show that the goods sent to the other unit for re-melting were actually defected products. 7. As we have remanded the assessees matters to the original adjudicating authority, we deem it fit to remand Revenues appeal also with liberty to the appellant to satisfy the authorities by pro ..... X X X X Extracts X X X X X X X X Extracts X X X X
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