2015 (2) TMI 1071 - AT - Central Excise

Disallowance of CENVAT credit - Capita goods - Held that - In all fairness, development of law and the rule of rationale laid down in the judgments, if followed, and the appellant is reheard both on facts and law, the matter can come to an end by appropriate resolution. - Matter remanded back - Decided in favour of assessee.

Summary

The Appellate Tribunal CESTAT, Chennai remanded two cases involving disallowance of CENVAT credit on various steel products back to the adjudicating authority for reconsideration based on certain court decisions. The appellant's submissions were to be reheard, and a new decision was to be made following the principles laid down in the mentioned judgments. Predeposit was dispensed with in both matters.