2017 (2) TMI 300

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.... The fact of the present case is that appellant is engaged in the manufacture of TMT Bars, M.S. Ingots, M.S. Scrap and Miss Rolls falling under Chapter 72 of the Central Excise Tariff Act, 1985. They availed Cenvat credit on various items like (i) Hot Rolled Plate, (ii) Sleeve Washer, (iii) Runner Washer, (iv) M S Billets, (v) H.R. Coils, (vi) M.S. Angel, (vii) M.S. Channel (viii) M.S. Bars, (i....

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.... were used. However same was not considered by the adjudicating authority. He also submits that these details of use of the goods were submitted to the Commissioner(Appeals) also which he has recorded in the impugned order. However, no findings was given regarding the use of the goods on which credit was taken. He submits that since the goods in question were used in the manufacture of machines or....

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.... dated 7-7-2009 CE(N.T.) whereas the case of the appellant is pertaining to the period 2004-05 which is prior to the amendment. Accordingly the amendment is not applicable in present case. For this reason also credit cannot be denied. 3. Shri. S.V. Nair, Ld. Asstt. Commissioner(A.R.) appearing on behalf of the Revenue reiterates the findings of the impugned order. He submits that goods on which....

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.... the same was not considered by the adjudicating authority. The same details were submitted before the Commissioner(Appeals) also though it was recorded by him in the impugned order but no findings was given on. In this situation the matter needs to be reconsidered before deciding whether it is capital goods or inputs. It is necessary to find out the use of the goods without that it cannot be conc....