2011 (6) TMI 421

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..../RPR-II/2004 dated 20.2.2004 on the ground that in respect of certain inputs the Commissioner (Appeals) instead of giving firm finding as to the eligibility or otherwise of credit remanded the matter to the original authority for fresh consideration. 2. Heard both sides.  4.1 Learned SDR submits that the Commissioner (Appeals) does not have power of remand as settled by Hon''ble Supreme Cou....

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.... of metal carbides. Finding: Aforesaid items are admittedly used for the manufacture of capital goods which is subsequently used for manufacture of final goods inside the plant in terms of Rule 57D(2) of Central Excise Rules, 1944. Credit on the goods availed for the purpose of repair and maintenance is not admissible. If the items are used outside the factory premises, credit on the same is no....

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....e eligible for the credit on the above mentioned items or not. His only submission is that the Commissioner (Appeals) should have examined these issues if, need be by calling for relevant details and decided the same one way or other. 7. The Tribunal may get the relevant details from both sides and decide or alternatively Tribunal may set aside the order of the Commissioner (Appeals) direct the C....