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TMI Blog2023 (6) TMI 1151X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellant Shri A. K. Jha , ( AR ) for the respondent ORDER Per : AJAY SHARMA This appeal has been filed from the impugned Order dated 25.04.2019 passed by the Commissioner(Appeals), GST & Central Excise, Nashik by which the appeal filed by the appellant was rejected. 2. The appellant are manufacturing excisable goods such as ICD Engine, Petrol/Gasoline Engine, ICD Engine parts, Water handl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the payment of duty. The 1st appellate authority although held that TR- 6 challan dated 14.1.2016 evidencing the payment of the duties by the appellant is a valid document for admitting the Cenvat credit but held that the Cenvat credit on 'Greaves 1.51 Diesel Engine 77 KW' is not available to the appellant as the appellant has failed to establish use of the said engine for Research & Development ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... st appellate authority and the Revenue has not challenged that issue by way of any appeal therefore it attained finality. Learned counsel drew my attention towards the technical write up of the engine in issue and also towards the declaration submitted by the appellant before the authority below specifying the use of imported goods for R & D purpose. The engine in issue is undisputedly falls under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... levant document for their purpose but the authority below will be the appropriate authority to appreciate the same and therefore without going into the other aspect viz. suppression by appellant, imposition of penalty etc., I am inclined to grant one more opportunity to the appellant to produce evidences including the test data sheet to establish the use of the said engine for any research purpose ..... X X X X Extracts X X X X X X X X Extracts X X X X
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