2015 (5) TMI 137

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....l questions of law for consideration. "1) Whether the CESTAT is right in extending credit of duty paid on the parts of surface miners used in the mines lying outside the factory of the assessee who have not proved that the mines are captive mines on applying the ratio of the decision in the case of Vikram Cement - Vs - CCE, Indore (2006 (197) ELT 145 (SC)), wherein the Supreme Court has laid down that if the mines are not captive mines but they supply to various other cement companies of different assessee, Modvat/Cenvat Credit on capital goods used in such mines will not be available to the concerned assessee under the appropriate Modvat/Cenvat Rules? 2) Whether the CESTAT is right in extending credit of duty paid on CCTVs in allowin....

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.... Against the said order, the assessee preferred appeal to the Commissioner (Appeals), who allowed the appeal in part by allowing credit for certain items and disallowing credit for certain items. Against the said disallowance, the assessee preferred appeal to the Tribunal. The Tribunal, on consideration of the matter, held that the issues raised in the appeal is covered by the decisions of the Supreme Court and the Tribunal and, accordingly, allowed the appeal against which the present appeal is filed by the Department/appellant. 3. Inspite of notice, which has been served on the respondent as early as on 18.4.2013, there is no representation on behalf of the respondent and the respondent is also not present in person in Court, inspite o....

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....while allowing the appeal by recording reasons, which are relevant to the case. It is not a case where the Department has conceded that the decisions of the Supreme Court or that of the Tribunal applies to the facts of the case. Such being the case, recording of reasons is of paramount necessity in all judicial and quasi-judicial orders. The order of the Tribunal, we find, is bereft of any reasoning. For better clarity, the order of the Tribunal is extracted hereinbelow :- "5. We find that all the three issues are covered by the cited decisions of the Hon'ble Supreme Court and the Tribunal under which the credit denied in respect of the three different items have been allowed. Following the ratio of the cited decisions, we set aside ....