JUDGMENT
Gowri Shankar, Member (Technical)
1. Appeal taken up for disposal with the consent of both sides.
2. The question for consideration before the Commissioner (Appeals) was whether the amendment made on 11.1.1996 to Sub- rule (7) to Rule 57Q, the credit should not be taken on capital goods prior to the date of installation for use, would apply to the goods. The appellant before him stated that it had received the goods prior to this date. The Commissioner was also required to consider the alternative submission that the condition has, in fact, been complied with. In the order impugned in this appeal, the Commissioner (Appeals) does not do so. His view, that the amendment will apply only to goods received prior to 1.1.1996 is not borne out by reading of the amended rule, which itself refers to the goods received in the factory on or after 1.1.1996.
3. He has not gone into other details which he was required to do. His order is therefore set aside and appeal allowed. The Commissioner (Appeals) shall, after giving a reasonable opportunity of hearing to the appeal before him, deal with specific submissions which were made in the appeal.