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2015 (5) TMI 628 - SUPREME COURTValidity of order of settlement of commission - MODVAT Credit - use of inputs for manufacturing activity or not - respondent made an admission to the extent that it had received the float glass in packaged form and on the opening of the wooden boxes, certain float lasses were found to be broken and they were not used as inputs while undertaking the manufacturing process - Held that:- High Court has not interfered with the facts which were recorded by the Settlement Commission. On the contrary, the facts noted above remained undisputed. On those facts the High Court has simply stated the correct legal position where the Settlement Commission had gone wrong in law. Thus, the High Court has simply applied the correct principle of law on the admitted facts. - Such remand of the High Court has been held permissible in Jyotendrasinghji vs. S.I. Tripathi and Others (1993 (4) TMI 1 - SUPREME Court) which was also concerning the powers of the Settlement Commission, albeit under Section 245(D)(4) of the Income Tax Act. The principle of law remains the same and can be applied in case of orders passed by the Settlement Commission under the Central Excise Act as well - appeal is bereft of any merit - Decided against Revenue.
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