2018 (9) TMI 1649

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..... for different periods has set aside and allowed the appeal by way of remand to the file of adjudicating authority, wherein an identical issue was involved - By following the same, it is deemed proper to set aside the impugned order and remit the matter back to the file of the adjudicating authority to pass a fresh order in accordance with law - appeal allowed by way of remand. - Appeal No. E/401 .....

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..... us Show Cause Notices contending that the assessee had availed CENVAT Credit in respect of certain capital goods used for the construction of various turnkey projects. The assessee had taken credit on spares in respect of Chlorine Di-Oxide Plant, Recovery Boiler and Turbo Generator under Mill Development Plant (MDP), etc., which according to the Revenue are not excisable goods in terms of Section .....

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..... different periods has set aside and allowed the appeal by way of remand to the file of adjudicating authority, wherein an identical issue was involved. The orders referred to by the Ld. Advocate for the assessee are : M/s. Tamil Nadu Newsprint Papers Ltd. Vs. C.C.E. Trichy in Final Order No. 40532/2014 dt. 10.07.2014; Commissioner of Central Excise, Trichy Vs. M/s. Tamil Nadu Newsp .....

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