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Issues: Whether the dispute concerning the quantum of proportionate CENVAT credit reversed on inputs used in exempted and dutiable products required remand for reconsideration in view of conflicting material on record.
Analysis: The appeal concerned the correctness of the amount of CENVAT credit reversed on common inputs used in the manufacture of exempted goods and dutiable goods. The assessee relied on certificates and on a jurisdictional Superintendent's report obtained under the RTI route, whereas the adjudicating authority had rejected the certificates on the basis that they were not supported by actual consumption evidence and had not accepted the assessee's computation. The record showed a direct inconsistency between the rejection of the assessee's claim and the Superintendent's report, which indicated acceptance of the reversal and disclosed only a small interest liability for part of the period. A similar uncertainty existed for the later period as well, where the report also did not support the demand as confirmed. In these circumstances, the matter required fresh examination by the original authority.
Conclusion: The matter was remitted to the Commissioner for reconsideration of all issues afresh, with both sides at liberty to rely on the Superintendent's report and with opportunity of hearing to the appellant.
Final Conclusion: The appellate dispute was not finally decided on the merits and was sent back for fresh adjudication, keeping all substantive issues open.
Ratio Decidendi: Where the record contains conflicting material on the correctness of proportionate CENVAT credit reversal, the proper course is to remit the matter for fresh verification and decision on merits.
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