M/S. Mirzapur Chini Mills vs Commissioner Of Central Excise

[Arising out of Order-In-Appeal No. 51-CE/ALLD/2012 dated 14/5/2012 passed by Commissioner of Central Excise (Appeals) Allahabad]

For approval and signature:

Honble Mr 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. Mirzapur Chini Mills. Appellants

Vs.

Commissioner of Central Excise Respondent

& ST, Allahabad

Appearance:

Shri Mayank Garg, Advocate for the Appellants

Shri R K Mishra, AR for the Respondent

CORAM:

Hon'ble Shri Ashok Jindal, Member (Judicial)

Date of Hearing /decision: 28.04.2015

FINAL ORDER NO. A/51581 /2015-(SM)

Per Ashok Jindal :

The short issue involved in the matter is whether the appellant is entitled to avail Cenvat credit on steel items or not. In the adjudication order, the observation of the adjudicating authority is that he has visited the factory personally and these steel items were used by the appellant for supporting structures as well as for maintenance. But he failed to quantify the quantum of items used for steel structures and quantum used for maintenance. In this case, matter is to be examined by the adjudicating authorities for quantum purpose, therefore it would be in the interest of justice to set aside the matter and remand the matter back to the adjudicating authority to again visit the factory of the appellant and thereafter come to a finding whether the steel items were used by the appellant for supporting structures / maintenance and thereafter to quantify the amount attributable to each. The amount attributable to maintenance is entitled for Cenvat credit and items attributable to steel structures are not entitled to Cenvat credit. After inspection and giving reasonable opportunity to appellant to produce their defence, the adjudicating authority shall pass appropriate order in accordance with the law.

2. In these circumstances, appeal is disposed of.

(Dictated and pronounced in the open court )

( Ashok Jindal ) Member(Judicial)

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