2018 (10) TMI 623

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....espondent: Shri L. Patra (A.R.) ORDER Per: Ramesh Nair Brief facts of the case are that the appellant are engaged in the manufacture of Oil well platform and Errection, Installation and Commission there, at site that is Platform. The final product is exempted is Vide Notification No. 6/2006-CE, however, assessee is entitled for eligible to take the Cenvat Credit in respect of the service ....

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....oods, the credit is admissible. In the present facts of the case there is no dispute that the MS Plates was supplied along with Platform manufacture by them, therefore, there is no use other than the use in relation to the manufacture of well Platform. He submits that the total contract value includes the value of MS Plates, therefore, the MS Plates is part of overall manufacture of well platform.....

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....) • Ericsson India Pvt Ltd Vs CCE 2016 (334) ELT 1261 (T) • CCE Vs. Ericsson India Pvt Ltd 2017 (356) ELT 486 (Raj) • Cummins India Ltd Vs. CCE 2007 (219) ELT 911 (T) • Commissioner v Cummins India Ltd 2009 (234) ELT A120 (Bom) • Nav Karnataka Steels Pvt Ltd Vs CCE 2008 (225) ELT 454 (t) R.A. Castings Pvt Ltd Vs. CCE 2009 (237) ELT 6....

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....tion of the submission made by both the sides and perusal of records, without going into the entire facts, I find that the detailed submission made by the appellant before the Commissioner (Appeal) which has been recorded but no finding was given, therefore, the Ld. Commissioner (Appeals) has not followed the principles of natural justice. In this position there is no option except the re-consider....