9911796707
TMI Blog2016 (4) TMI 106X X X X Extracts X X X X X X X X Extracts X X X X ..... bunal amenable to appeal or revision and scrutiny by a superior Court was required to contain the necessary facts involved in the case, stand taken by both the parties, the submission made in support of their respective contentions, law applicable to the issues and lastly, the reasons in support of the conclusion The order dated 27.11.2014 is set aside and the matter is remanded to the Tribunal to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... have been used as structurals in which case Cenvat Credit would not be available in terms of Larger Bench decision in Vandana Global Limited - 2010 (253) ELT 440 (Larger Bench). It then decides that the Appellant had taken a categorical stand that most of the items were used for fabrication of capital goods in which case Cenvat Credit cannot be denied. It then abruptly concludes that the Tribunal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... quot;10. Coming now to the facts of the case, we find that learned Member of the Tribunal did not advert to any of these well settled principles while passing the impugned order because (1) it did not mention the facts of the case (2) how the issue was decided by the adjudicating authority in the first instance, (3) what was decided by the first appellate authority, (4) what were the argument of a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . The order dated 27.11.2014 is set aside and the matter is remanded to the Tribunal to hear the parties afresh and pass a reasoned and speaking order. 7. Since the order for remand is being passed in presence of Counsel for the Parties, it shall be in their interest to appear before the Registrar of the Tribunal at the earliest alongwith a copy of the present order so that they may be informed t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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