2014 (6) TMI 687

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... redit on capital goods. - matter should be examined in the light of the decision of the Larger Bench of the Tribunal in the case of Navodhaya Plastic Industries Ltd. (2013 (12) TMI 82 - CESTAT CHENNAI). Accordingly, I set aside the impugned orders and remand the matter back to the adjudicating authority to decide the matter afresh - Decided in favour of assessee. - Appeal No. E/455/2009 - Final .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... the expression removed as such used in the said Rule would apply and the appellant is required to reverse the entire credit originally taken at the time of receiving the capital goods. 3. I find that the Larger Bench of the Tribunal in the case of CCE Vs. Navodhaya Plastic Industries Ltd. 2013-TIOL-1773-CESTAT-MAD-LB, following the decision of the Hon ble Madras High Court in the case of CCE .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X