2011 (4) TMI 804

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..... of the items may not be eligible for cenvat credit in the light of the decision of Vandana Global Ltd. vs. CCE, Raipur [2010 (4) TMI 133 - CESTAT, NEW DELHI (LB)] depending upon the actual use of the items - matter requires reconsideration, for examination by the original authority as the original authority has not considered the actual use of various disputed items. - 127-129 of 2010 - - - D .....

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..... tands upheld by the Commissioner (Appeals). 3. Learned Advocate for the appellants submits that the use of inputs have been broadly mentioned in the show cause notice. However, specific use and as to whether they have been converted into parts, components for the purpose of replacement, etc. has not mentioned. She fairly concedes that some of the items may not be eligible for cenvat credit in .....

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..... , for examination by the original authority as the original authority has not considered the actual use of various disputed items. 6. In view of the above, I set aside the order of the Commissioner (Appeals) and the order of the original authority and remand the matter to the original authority for fresh consideration. The appellants are permitted to make written submissions indicating the spe .....

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