2004 (3) TMI 622

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Jain, Advocate, for the Respondent. [Order]. - In this appeal of the Revenue, the appellant is aggrieved by the grant of Modvat credit of over Rs. 5.85 lakhs to the respondent by the Commissioner (Appeals) in respect of capital goods for the month of August, 1994. The original authority had denied the entire credit to the assessee. A part of the credit was denied on the ground that the relev....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....f dispute cannot be disallowed in view of the amended provisions of Rule 57T as held by the Tribunal's Larger Bench in the case of Kamakhya Steels Pvt. Ltd. v. CCE [2000 (121) E.L.T. 247 (T-LB) = 2000 (40) RLT 575]. 2. However, the order recorded by the Commissioner (Appeals) with regard to the eligibility of capital goods for Modvat credit under Rule 57Q cannot be accepted as a speaking o....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....(S.C.) and also in case of Grasim Cement v. CCE, Raipur reported in 1997 (96) E.L.T. 354 (T)." Ld. Counsel for the respondents has submitted today that all the detailed submissions on the use of the goods in the factory were properly examined by the ld. Commissioner (Appeals) and, on that basis, he arrived at the finding that the goods were used in or in relation to the manufacture of the final....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....overlooked the fact that the expression "in relation to" was alien to use of capital goods. Ld. Commissioner (Appeals), apparently, misconceived the issue and rendered a non-speaking order. I have no option but to set aside the aforegiven part of the impugned order and direct the Commissioner (Appeals) to pass a speaking order on the relevant issue. 3. In the result, the impugned order is ....