2018 (10) TMI 623

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....DER 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 used for the manufacture of such final ....

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....esent 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. After amendment of the definition in inp....

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....LT 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 674 (T) * Cadila Pharmaceuticals Ltd Vs CCE 2017 (349) ELT 694 (Guj) * CCE Vs. ZYP Pharma Pvt Ltd 2017 (358) ELT 101 (M.P.) * Single Enterprises Pvt Ltd Vs. ....

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....ut 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-consideration of the overall case by the Commissioner (Appeals). 5. Accordingly, I set aside the impugned order and allow the appeal by way of remand to the Commissioner (Appeals) who shall pass a afresh order after providing the ....