TaxTMI 
TaxTMI 
2011 (5) TMI 475
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....nbsp; The point of dispute in this case is as to whether the respondent manufacturer of sugar are eligible for Cenvat Credit in respect of aluminum bars used as carrier of electricity generated by the power turbine alternator and in respect of CRSS coils, shapes & section, channel, angles, plates and SS plate etc. which according to respondent had been used for fabrication of boiling house, pip....
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....em appeared at the time of hearing. In view of this, in accordance with the Rule 21 of CESTAT Procedure Rules, so far as the respondents are concerned, this matter is being decided ex-parte. 2.1 Heard Mrs. Rim Jhim Prasad, Ld. SDR who assailed the impugned order by reiterating the grounds of appeal in the Revenue s appeal. She pleaded that channel, angles, plates and SS plate etc. have b....
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....ape & section, channel, angles, plates and SS plate etc. is not correct. 3. I have carefully considered the submissions of the Ld. Departmental Representative and perused the records of the case. So far as aluminum bars are concerned, as mentioned in the order in original, the same are used for transmitting electricity from the power turbine alternator to the machinery. Since aluminum ba....
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....n that case these items would have to be treated as input under the Rule 2(k) of Cenvat Credit Rules, 2004. Since the use of these items has not been discussed in the impugned order, the matter has to be remanded for a de-novo discussion. Accordingly, while the part of the Commissioner (Appeals) s order permitting Cenvat Credit in respect of aluminum bars is upheld, the part of the order permittin....