2018 (5) TMI 1661

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....nt ORDER Per : S.S GARG The present appeal is directed against the impugned order dated 4.12.2017 passed by the Commissioner (A) whereby the Commissioner (A) has rejected the appeal of the appellant. 2. Briefly the facts of the present case are that the appellants are engaged in the manufacture of MS billets falling under Chapter Heading 7207 1920 of the Central Excise Tariff Act, 1985....

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....goods are neither inputs nor capital goods. Accordingly, a show-cause cause notice was issued to the appellant for recovery of inadmissible credit of Rs. 3,48,046/- availed on such structural items viz., angles, coils, channels, MS plates falling under Chapter 72 and 73 of CETA during the period November 2012 to December 2013 along with interest and equivalent penalty invoking extended period prov....

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....g crane girder and capital goods which are used in the manufacture of final product. In support of his submission, he relied upon the decision of Karnataka High Court in the case of CCE, Belgaum vs. Doodhaganga Krishna Sahakari Sakkare Karkhane Niyamit reported in 2013 (297) ELT 361 (Kar.). He further submitted that the appellants have not suppressed any fact from the department with intent to eva....

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....oon. On the other hand, the learned AR has also no objection if the present case is remanded back to the original authority which will verify the usage of various items, therefore, after considering the submissions of both the parties, I am of the considered view that this case needs to be remanded back to the original authority for verification of the various items and its usage in the factory an....