TMI Blog2008 (9) TMI 163X X X X Extracts X X X X X X X X Extracts X X X X ..... and would not be a substantial question of law - Tribunal has passed a very short order, and without any reasoning and discussion - Tribunal was required to go into the contentions in detail – matter remanded - 1 of 2006 - - - Dated:- 22-9-2008 - N.P. Gupta and Kishan Swaroop Chaudhari, JJ. Shri Ramit Mehta, for the Petitioner. S/Shri R. Sancheti for V.K. Mathur, for the Respondent. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt, and comprehending the question, about correctness of disallowance of Modvat credit on these items, while on the other hand, what we find from the perusal of orders of the three learned authorities below is, that the matter has been decided against the assessee, on the ground, that the items are used for structural constructions, and have not been found to be used as parts and components of eli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 'cryptic order', and without any reasoning and discussion, has simply proceeded on the basis, that these items not being parts/components of capital goods, the credit has rightly been denied. As against this, what we find is, that in the reply to the show cause notice submitted by the assessee before the Assessing Officer himself also, the assessee has submitted the flow-sheet of the process, and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are at a loss to have the required findings of the learned Tribunal one way or the other. 7. Though we would have ourselves also undertaken the exercise of deciding the question, as to whether these items have been used for structural purposes, or as components, but then we think it better to remand the matter to the learned Tribunal to decide the matter afresh, after considering the detailed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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