- (1.) Heard Sri Dipak Seth, Advocate, for appellant and Sri Sudeep Kumar, Advocate, for respondents.
(2.) This appeal under Section 35G of Central Excise Act, 1944 (hereinafter referred to as "Act, 1944") has arisen from judgment and order dated 11-2-2014 passed by Customs, Excise and Service Tax Appellate Tribunal, New Delhi (hereinafter referred to as "Tribunal") in Excise Appeal No. E/3163/2007. It was admitted on following substantial question of law : (i) Whether items like Steel Plates, Angles, Channel, Joists, TMT flat bars, Tor Steels, MS Flats, Packing, Jointing Sheet, Steam Metallic Packing, Jointing Gasket Sheet, Aluminium Sheet, Bagasse Carrier Chain, Forged Chain and Welding Electrodes, which are not specified inputs/capital goods under Rule (2) of Cenvat Credit Rules, 2004 and used for repair and maintenance of plant and machinery are eligible for Cenvat credit as capital goods or inputs?
(3.) However, when matter was taken up today, learned counsel for parties pointed out that in fact the judgment of Tribunal is totally unspeaking and unreasoned and therefore, Court may consider this aspect as substantial question of law and if find appropriate may remand the matter. Therefore we formulated following substantial question of law : "(ii) Whether Tribunal was justified in deciding the issue with respect to items by referring to judgment relating to only welding electrodes and whether judgment of Tribunal is reasoned order satisfying requirement of a judgment?" ;