COMMISSIONER OF CENTRAL EXCISE Vs. SYSCHEM INDIA LTD

JUDGEMENT

(1.) This appeal has been preferred by the revenue under Section 35G of the Central Excise Act, 1944 (for short, "the Act") against the order dated 20.10.2009 of the Customs, Excise and Service Tax Appellate Tribunal, New Delhi proposing to raise following substantial questions of law:-

(2.) The adjudicating authority allowed Cenvat Credit to the assessee on the inputs in job work of goods which were further processed and cleared. The Commissioner (Appeals) set aside the said order on appeal by the revenue, without conducting inquiry into the evidence of the assessee in support of claim for Cenvat Credit. On further appeal of the revenue, the Tribunal held that inquiry was required to be conducted into the following:-

(3.) Accordingly, the matter was remanded to the Commissioner (Appeals) for fresh decision.