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2019 (7) TMI 460 - MADRAS HIGH COURTCENVAT Credit - MS items/iron and steel used for fabrication of goods or support structures - extended period of limitation - penalty - HELD THAT:- The remand of the Tribunal to the Adjudicating Authority was only for the purpose of computation of figures of such cenvat credit. The Revenue does not dispute before us the entitlement of assessee to avail such cenvat credit. In these circumstances, the finding of the learned Tribunal that the case would not call for any imposition of penalty, which was found to be unwarranted on account of interpretational issues involved it cannot be beyond the scope of power of the learned Tribunal under Section 35C of the Act. So long as the question of entitlement of Assessee to avail such cenvat credit is not validly disputed or questioned by the Revenue, which in the present case has not so been done, the Revenue cannot insist upon a open remand for leaving the question of penalty of imposition also free to be reconsidered by the Adjudicating Authority - there is no illegality committed by the learned Tribunal in this regard and therefore, we find the present appeal by Revenue being without any merit. The questions are answered in favour of the Assessee and against the Revenue - Appeal dismissed.
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