2010 (5) TMI 406

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....y, Advocate, for the Appellant. Shri M:A. Narayan, Advocate, for the Respondent. [Judgment per: N.K. Patil, J.]. - The 'appellant assailing the legality and correctness of the order impugned dated 4-7-2005 passed by the CESTAT, Bangalore, in Appeal No. 1103/05 vide Annexure-A has presented this appeal. 2. The appeal was admitted to consider the following substantial questions of law: (....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....redit on the inputs i.e., die blocks which are used in the manufacture of moulds and dies and in turn these moulds and dies are used in the manufacture of goods processed on job work basis and cleared the same without payment of duty contrary to the provisions of erstwhile Rule 57AD of Central Excise Rules, 1944 read with Rule 6 of CENVAT inasmuch as they were wrongly availing Cenvat credit on the....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the order impugned without assigning any valid reasons and without any discussion. By merely following the order passed in similar matters it has proceeded to pass the impugned order, allowing the appeal filed by the respondent. Hence, we are of the opinion that the impugned order is cryptic in nature and such a non-speaking order cannot be sustained. 6. For the foregoing reasons, the instant a....