2012 (7) TMI 678

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..... with the condition of pre-deposit of dues in both the stay petitions, I proceed to decide the appeal itself with the consent of both the sides. Benefit of Cenvat credit of duty paid on various steel items stand denied to the appellant on the ground that same have been used as supporting structurals. I find that the appellants contention is that steel items were used by them for repair and mainten .....

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..... as [2007 (214) ELT 510 (Raj.)].   3. I find that the dispute relates to the factual position which can only be verified at the original level. As such, I set aside the impugned order and remand both the appeals to the original adjudicating authority for verification of the factual position, after giving an opportunity to the appellants to establish their case. Thereafter the matter be decide .....

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