TMI Blog2008 (8) TMI 159X X X X Extracts X X X X X X X X Extracts X X X X ..... sue involved in the present case, in favour of assessees & in the present case, the appeal of the revenue was accepted for the reason that the assessee remained unrepresented before the Tribunal, we find that ends of justice would be met in case the matter is remitted back to Tribunal - 54 OF 2008 - - - Dated:- 19-8-2008 - HEMANT GUPTA AND RAJESH BINDAL, JJ. Jagmohan Bansal for the Appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... see in the present case is engaged in the manufacture of non-alloy steel ingots falling under Chapter Heading 72 of the First Schedule to the Central Excise Tariff Act, 1985. In 1994, the assessee purchased one induction furnace and in terms of the Central Excise Rules, 1944, the assessee availed Modvat credit of the duty paid on purchase thereof. The said furnace was used by the assessee till 200 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... earned counsel for the assessee to the effect that no duty as such was payable as the capital goods had not been disposed of as such, rather the same were used by the assessee for a period of about 9/10 years and finally sold as scrap. The demand of Rs. 98,000 was confirmed against the assessee. 3. In appeal before the Commissioner (Appeals), the assessee succeeded and the order passed by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... used for a period of about 9/10 years and thereafter disposed of as scrap. He further submitted that in fact, in a number of earlier orders passed by various Benches of the Tribunal, the issue on merits decided in favour of the assessees therein. Reference has been made to Salona Cotspin Ltd. v. CCE 2006 (201) E.L.T. 592 (Chennai - Trib.), CCE v. Reforms Machine Tools Ltd. 2007-TIOL-1572 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a view, on the legal issue involved in the present case, in favour of the assessees therein and in the present case, the appeal of the revenue was accepted for the reason that the assessee remained unrepresented before the Tribunal, we find that ends of justice in the present case would be met in case the matter is remitted back to the Tribunal to consider the appeal filed by the revenue afresh a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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