2023 (5) TMI 650

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....for the Appellant : Shri Sanjay Kumar Singh, Authorised Representative Present for the Respondent: Ms. Sukriti Das, Advocate ORDER BINU TAMTA 1. The present appeal has been filed by the revenue challenging the order in appeal dated 4.02.2020 whereby the learned Commissioner (Appeals) allowed the appeal and set aside the order of the adjudicating authority. 2. The question of law sought to....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.....10.97 and 1.08.98 on M/s WIL, New Delhi. As per the purchase orders, the set was to consist of spare parts required for assembly of the complete DG sets. These items were received by them on payment of appropriate duty in their factory and were used in the factory premises by M/s WNSD for erection of DG set. The assessee took credit of duty paid on components DG set used in their factory. The sai....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e. The department issued the Show Cause Notice dated 25.04.2003 disallowing the modvat credit and for recovering it under proviso to section 11A (1) of CE Act, 1944 read with Rule 57U of the CE Rules, 1944 along with interest and penalty. The adjudicating authority affirmed the demand under the SCN vide order dated 30.11.2019. The appeal filed by the assessee was allowed by the Commissioner (Appea....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....in Tax Ref. Civil No. 18 of 2003 by Hon'ble High Court (v) Vasvadatta Cement vs. CCE, Belgaum, 2002 (148) ELT 1046 (Tri.-Bang) 6. We have gone through the above referred decisions and also the latest decision of the Apex Court in CCE, Chandigarh Vs. Ambuja Cement vide order dated 8.09.2022 in CA No. 3005 of 2011, inter-alia, observing that DGPP sets on which modvat credit is allowed is part a....