Appeal allowed on input credit for building materials embedded in structure. Remand for reconsideration.

The Revenue appealed against the allowance of input credit on building materials for a structure embedded to the earth. The Tribunal, finding that the lower authority did not consider a precedent disallowing such credit, remanded the matter for reconsideration after providing a hearing to the appellant. The appeal was allowed by way of remand, emphasizing the importance of both parties being heard by the Commissioner (Appeals).

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Issues:
1. Entitlement to input credit on building materials used for fabrication of structure embedded to earth.

Analysis:
The Revenue appealed against an order allowing input credit on goods used as building materials for a structure embedded to the earth. The respondent filed a cross objection seeking condonation of delay, which was rejected due to unsatisfactory reasons. As no one appeared for the respondents, the Tribunal proceeded ex-parte. The main issue was whether the assessee could claim input credit on channels, shapes, sections, angles, etc., used for building materials. The Tribunal referred to a previous decision where it was held that such credit was not permissible. Since the lower authority did not consider this precedent, the matter was remanded for reconsideration after providing a hearing to the appellant. The Revenue's appeal was allowed by way of remand, emphasizing the need for both sides to be heard by the Commissioner (Appeals).

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