2015 (7) TMI 1000

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....ents : Mr. K. Magesh JUDGMENT (Delivered By R. Sudhakar, J.) Aggrieved by the order of the Tribunal in dismissing the appeal filed by it, the appellant/Revenue is before this Court by filing the present appeal. This Court, vide order dated 23.12.2010, while admitting the appeal, framed the following substantial questions of law for consideration :- "1) Whether on the facts and circumstances of....

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....inal product as per the provisions of Rule 3 of Cenvat Credit Rules, 2004? 4) Whether on the facts and circumstances of the case, the Tribunal is right in law in permitting the respondent to avail illegal and ineligible excess cenvat credit passed on by Indian Oil Corporation Ltd., despite the fact that M/s.IOC had requested the respondent to take only appropriate credit eligible as per the retur....

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.... goods cleared from their factory. 3. On verification, certain discrepancies were found by the department in the availment of cenvat credit by the assessee and, therefore, a show cause notice was issued on the assessee and after adjudication, demand was made for a sum of Rs. 1,43,045/- being the excess ineligible cenvat credit availed by the assessee for the period from September, 2004 to Septemb....

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.... appearing for the appellant/Department and the learned counsel appearing for the first respondent/assessee and perused the materials available on record. 6. Even at the outset this Court is not inclined to go into the questions of law, as admitted above, at this point of time for the reason that the order of the Tribunal, on the face of it, is a non-speaking order which merely refers to an earli....