M/S. Dcm Shriram Consolidated Ltd vs C.C.E. & S.T. Ltu-Jaipur
- CitationAppeal No. E/60471-60472/2013-EX(SM)
Ratio decidendi
The rule this decision rests on
The impugned order, which rested on the appellant's failure to produce documents, cannot stand where the adjudicating authority has not reached a concrete finding on the disputed question, and the matter is to be remanded to the first appellate authority to decide the question on the documents the appellant furnishes, calling for any further documents it needs.
Written by Miss Lucy from the judgment below, not taken from a headnote.
Judgment
As delivered
[Arising out of Order-in-Original No. pp-100(VC)CE/JPR-I/2013 dated 30.08.2013 by the Commissioner of Customs, Central Excise & Service Tax (Appeals), Jaipur].
For approval and signature:
Honble Shri Ashok Jindal, Member (Judicial)
1 Whether Press Reporters may be allowed to see the Order for publication as per Rule 27 of the CESTAT (Procedure) Rules, 1982?
2 Whether it should be released under Rule 27 of the CESTAT (Procedure) Rules, 1982 for publication in any authoritative report or not?
3 Whether Their Lordships wish to see the fair copy of the Order?
4 Whether Order is to be circulated to the Departmental authorities?
M/s. DCM Shriram Consolidated Ltd. .Appellants
Vs.
C.C.E. & S.T. LTU-Jaipur .Respondent
Appearance:
Shri Anurag Kapoor, Advocate for the Appellants
Shri D. Singh, DR for the Respondent
CORAM:
Hon'ble Shri Ashok Jindal, Member (Judicial)
Date of Hearing: 30.04.2015
FINAL ORDER NO. 51499-51500/2015-EX(SM)
Per Ashok Jindal:
The short issue involved in the matter is that items list on which appellant has taken Cenvat Credit are used in supporting structure which are embedded to earth are being used as capital goods or in fabrication of capital good or not.
2. On perusal of the impugned order I find that Commissioner (A) has stated that the appellant had not produced the documents. Therefore, he could not give a concrete answer on the issue.
3. In these circumstances, impugned orders are set aside. Matters are remanded back to the Ld. Commissioner (A) to examine the said issue on the basis of the documents supplied by the appellant and if required ask for other documents which he needs to examine in resolving the issue. Therefore, matter is remanded back to the Ld. Commissioner (A) by setting aside the impugned orders.
(Dictated and pronounced in the open court.)
(Ashok Jindal) Member (Judicial)
Bhanu
2
E/60471-60472/2013-EX(SM)
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