2017 (3) TMI 173

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.... Commissioner (AR) for the respondent Order Four appeals of M/s IPCL challenging order-in-appeal no. AT/ 613 to 616/RGD/2015 dated 30th November 2015 of Commissioner of Central Excise (Appeals), Mumbai are disposed of in this proceeding. The impugned order was the outcome of proceedings initiated in four notices for disallowance of credit taken on capital goods between January 1998 and July ....

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....g were remanded to the original authority for reconsideration. 3. Heard Learned Counsel for appellant and Learned Authorized Representative. 4. It is the contention of appellant that the denial of credit of Rs. 1,47,017 out of Rs. 1,48,446 for October 1998 to January 1999 is erroneous as the documents showing procurement by M/s Samsung Engineering Co Ltd were for use in the factory of the ap....

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....ended that this was submitted on 6th December 2004 whereas the order of original authority is dated 31^st January 2005. That may well be so. However, the original authority has not rendered a finding on the veracity of the certificate. The remand cannot, therefore, be faulted. 7. The remand of the issue relating to credit of Rs. 45,862, Rs. 7,50,139, Rs. 12,23,245 and Rs. 87,358 was also challe....