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TMI Blog2019 (3) TMI 791X X X X Extracts X X X X X X X X Extracts X X X X ..... cise Act, 1944, challenging the order of the Larger Bench of the Customs, Excise and Service Tax Appellate Tribunal (Larger Bench), Chennai (for brevity "the Tribunal") in Misc.Order No.430 of 2008, dated 10.10.2008. 2.The above appeal has been filed raising the following substantial questions of law, which was admitted on 12.01.2009:- "(i) Whether the 1st respondent is right in denying the benefit of duty free removal of Modvat credit availed inputs to 100% EOU under Notification No.1/95 CE dated 4.1.1995 solely on the ground that such inputs are not manufactured by them? (ii) Whether the 1st respondent is right in denying the appellants Modvat credit on the inputs supplied to 100% EOU while the Central Excise Rules, 1944 permitted re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9.2018]. In the case of M/s.Lakshmi Machine Works Limited (supra), there were three substantial questions of law, which were raised for consideration of which, we find substantial question of law nos.1 and 2 would cover the questions raised before us in this appeal. 5.In the said case, we took note of a decision of the Division Bench of the High Court of Karnataka in the case of CCE, Bangalore- II vs. Solectron Centum Electronics Ltd. [(2014) 309 ELT 479 (Kar.)] and allowed the appeals by setting aside the common order passed by the Tribunal and remanded the matter to the Tribunal for fresh consideration in terms of the observations contained in our order. For useful reference, we quote the relevant paragraphs hereunder:- "15.However, i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xemption. In the light of the aforesaid Notification which granted exemption, it is very clear that EHTP unit is entitled to exemption of payment of duty. Therefore, the assessee rightly availed the CENVAT credit and then reversed it when those goods were moved to EHTP unit and claimed refund. Therefore, the said question of law is answered in favour of the assessee and against the Revenue............ In so far as the inputs are concerned, it is not in dispute that the assessee while purchasing the said goods for its DTA unit has paid duty. It is only when those inputs as such were removed to the EHTP unit, the CENVAT credit availed was reversed. It is because, if the assessee had purchased those inputs for its EHTP unit by virtue of afor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... In any event, we do not express any opinion on the merits of the case and it is for the Tribunal to take note of the facts and circumstances of the case, decide the matters on the applicability of the law laid down in the case of Solectron Centum Electronics Ltd. and take a fresh decision in the matters on merits and in accordance with law. 18.For all the above reasons, the above civil miscellaneous appeals are allowed, the impugned common order is set aside and the matters are remanded to the Tribunal for a fresh consideration in terms of the observations made above. Consequently, the substantial questions of law framed for consideration are left open. No costs. Consequently, the connected CMPs are closed." 6.It is pointed out by th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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