Tribunal sets aside order, allows appeals for fresh decision on duty demand, exemption, and Cenvat credit.

The Tribunal set aside the impugned order and allowed both appeals by way of remand. The decision aimed to address the duty demand issue on the complete Canopy, the exemption claimed after a specific date, and the concerns regarding Cenvat credit maintenance and liability. The remand provided an opportunity for a fresh decision, ensuring procedural fairness and compliance with legal requirements.

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Issues:
1. Duty demand on the complete Canopy including bought out items and rendered services at site.
2. Exemption claimed after a specific date.
3. Cenvat credit maintenance and liability.

Analysis:
1. The appellant, engaged in engineering activity, provides fabricated Canopy at Petrol Pumps. The department demanded duty on the complete Canopy, including bought out items and rendered services at site, offering 30% abatement. The appellant argued that duty was already paid on bought out items for the Canopy part, with no claim made for deduction. The Tribunal noted duty payment up to August 2014, with exemption claimed thereafter. As the reason for exemption post-September 2014 was unclear, the impugned order was set aside for a fresh decision by the original authority, ensuring a reasonable opportunity for the appellant.

2. The second grievance concerned Cenvat credit. The adjudicating authority noted separate accounts maintained by the appellant for different activities, indicating awareness of CENVAT Credit Rules, 2004. However, conflicting views emerged regarding the maintenance of separate accounts, leading to the impugned order being set aside. The matter was remanded to the adjudicating authority for a fresh decision, with the opportunity for the appellant to present new evidence, as per law.

3. Ultimately, the Tribunal set aside the impugned order, allowing both appeals by way of remand. The decision aimed to address the duty demand issue on the complete Canopy, the exemption claimed after a specific date, and the concerns regarding Cenvat credit maintenance and liability. The remand provided an opportunity for a fresh decision, ensuring procedural fairness and compliance with legal requirements.

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