9911796707
TMI Blog2024 (7) TMI 105X X X X Extracts X X X X X X X X Extracts X X X X ..... in appeal before this Court. Both the parties agree that the Tribunal, in 2006, did not have the benefit of the decision of the Apex Court in the case of THE COMMISSIONER OF CENTRAL EXCISE, VADODARA-II VERSUS GUJARAT NARMADA VALLEY FERTILIZERS CO. LTD. [ 2019 (12) TMI 430 - SUPREME COURT] and, therefore, they have no objection if the impugned order is set aside and remanded back to the Tribunal for considering the issue afresh, keeping open all the contentions of both the parties. In view thereof, the said submission is accepted by setting aside the impugned order of the Tribunal and remanding the same for denovo consideration by the Tribunal. Since the matter pertains to issues that developed almost 18 years ago, the Tribunal is requested ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... edit Rules which restricts the scope of eligibility of CENVAT Credit to the specified duties paid on any inputs received in the factory of the manufacturer for use in or in relation to the manufacture of excisable goods? (e) Whether CESTAT was justified in holding that since the case is built on interpretation difference, no penalty is called for? (f) Any other substantial question of law as this Hon'ble Court may formulate in favour of the appellant. 2. The brief facts are, respondent-assessee is engaged in the business of manufacturing various dairy products some of which are taxable and some are exempt. Respondent-assessee uses furnance oil which is used for generating steam which is further used in manufacturing of the exempted as w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6, did not have the benefit of the decision of the Apex Court in the case of Gujarat Narmada Valley Fertilizers Co. Ltd. (Supra) and, therefore, they have no objection if the impugned order is set aside and remanded back to the Tribunal for considering the issue afresh, keeping open all the contentions of both the parties. In view thereof, the said submission is accepted by setting aside the impugned order of the Tribunal and remanding the same for denovo consideration by the Tribunal. 6. Appeal disposed in the above terms. Since the matter pertains to issues that developed almost 18 years ago, the Tribunal is requested to dispose the appeal at the earliest and preferably by 30th October 2024 after giving opportunity of hearing to both part ..... X X X X Extracts X X X X X X X X Extracts X X X X
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