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2015 (5) TMI 137 - MADRAS HIGH COURTCenvat Credit on capital goods - goods were not used in the captive mines of the assessee - Held that:- Tribunal is the final fact finding authority in the hierarchical chain. A perusal of the order under challenge would reveal that the facts, which are relevant for deciding the appeal, have not been discussed at all and as to how the decision of the Supreme Court and the Tribunal are applicable to the facts of the case. No reasons have been recorded by the Tribunal to arrive at the finding. This Court wishes to point out that the Tribunal could have been a little more explicit and clear while allowing the appeal by recording reasons, which are relevant to the case. It is not a case where the Department has conceded that the decisions of the Supreme Court or that of the Tribunal applies to the facts of the case. Such being the case, recording of reasons is of paramount necessity in all judicial and quasi-judicial orders. - Matter remanded back - Decided in favour of Revenue.
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