2017 (5) TMI 46

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.... Malika Joshi, Advocatess- for the appellant Shri. V. Gupta, AR- for the respondent ORDER Per Ashok Jindal: The appellant is in appeal against the impugned orders. 2. All the appeals are arising for the common order and the issue involved in all these appeals is common, therefore, all the appeals are taken up together for disposal by common order. 3. The facts of the case are tha....

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....he amount of equal to the cenvat credit taken on inputs during the impugned period. In these set of facts, various show cause notices were issued and demand has been confirmed against the appellant by denying the cenvat credit on inputs i.e. kits along with interest and penalty also imposed on the appellant. Aggrieved from the said orders, the appellant is before us. 4. The Ld. Counsel for the ....

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....rely because the spare parts/extra spare parts in the name of kits have been supplied along with excavator loaders, they do not become part and parcel of the excavator loaders. The department s contention that the said spares have not been used in the manufacture of final products deserves to be accepted. At the same time, the submission of the learned Advocate that after charging duty on the comp....

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....imated between the value of excavator and value of spare parts/ extra spare parts. This exercise has not been done by the original authority. To enable the same, we set aside the orders of the lower authorities and remand the matter to the original authority to consider the matte afresh and to determine the value of excavator end to determine the duty liability accordingly and also to determine th....