2023 (6) TMI 1151

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.... Payal Nahar , Advocate for the appellant Shri A. K. Jha , ( AR ) for the respondent ORDER Per : AJAY SHARMA This appeal has been filed from the impugned Order dated 25.04.2019 passed by the Commissioner(Appeals), GST & Central Excise, Nashik by which the appeal filed by the appellant was rejected. 2. The appellant are manufacturing excisable goods such as ICD Engine, Petrol/Gasolin....

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....vat Credit Rules, 2009 for establishing the payment of duty. The 1st appellate authority although held that TR- 6 challan dated 14.1.2016 evidencing the payment of the duties by the appellant is a valid document for admitting the Cenvat credit but held that the Cenvat credit on 'Greaves 1.51 Diesel Engine 77 KW' is not available to the appellant as the appellant has failed to establish use of the ....

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....eady been held as valid document by the 1st appellate authority and the Revenue has not challenged that issue by way of any appeal therefore it attained finality. Learned counsel drew my attention towards the technical write up of the engine in issue and also towards the declaration submitted by the appellant before the authority below specifying the use of imported goods for R & D purpose. The en....

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....data sheet as produced herein may be a relevant document for their purpose but the authority below will be the appropriate authority to appreciate the same and therefore without going into the other aspect viz. suppression by appellant, imposition of penalty etc., I am inclined to grant one more opportunity to the appellant to produce evidences including the test data sheet to establish the use of....