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TMI Blog2018 (8) TMI 1872X X X X Extracts X X X X X X X X Extracts X X X X ..... unal on the said aspect. This is crucial to ascertain the conduct of the assessee in the background of the facts as pointed out by the revenue. Therefore, we are of the considered view that the case has to be remanded to the Tribunal for a fresh consideration to decide the factual issue, which has been raised by the Revenue, both before the Tribunal as well as before us. Appeal allowed by way of remand. - Civil Miscellaneous Appeal No. 1513 of 2017 - - - Dated:- 14-8-2018 - T.S. Sivagnanam and V. Bhavani Subbaroyan, JJ. Shri V. Sundareswaran, for the Appellant. Shri Raghavan Ramabadhran for Ms. Lakshmi Kumaran, for the Respondent. JUDGMENT [Judgment per : T.S. Sivagnanam, J.]. - This ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 2013 (295) E.L.T. 671). Secondly, the question as to whether the Tribunal made an exercise to ascertain the factual position, as to whether the contention of the assessee s that they exercised option under Rule 6(3A) of the CENVAT Credit Rules, 2004 vide their letter dated 20-7-2009 for exempted goods i.e. Electricity, will hold good for exempted product namely metallurgical coke and as to whether such a letter will hold good for the clearance effected by the respondent - assessees from July 2008, have to be gone into. 5. The Revenue contended before the Tribunal that the assessees failed to reverse the CENVAT credit used in the manufacture of exempted goods i.e. metallurgical coke every month and for the period from July 2008 to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the said aspect. This is crucial to ascertain the conduct of the assessee in the background of the facts as pointed out by the revenue. Therefore, we are of the considered view that the case has to be remanded to the Tribunal for a fresh consideration to decide the factual issue, which has been raised by the Revenue, both before the Tribunal as well as before us. 10. It is reiterated that the decision in the case of Burn Standard Co. Ltd. cannot be applied to the facts of this case and that the Tribunal, on remand, is directed to adjudicate the factual aspect as raised by the Revenue in this appeal. 11. For the above reasons, the above civil miscellaneous appeal is allowed, the impugned order passed by the Tribunal is set ..... X X X X Extracts X X X X X X X X Extracts X X X X
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