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2015 (8) TMI 820 - AT - Central ExciseDenial of CENVAT Credit - Held that:- Main appellant had availed various amounts as CENVAT Credit which is sought to be disallowed in these proceedings. In our considered view, the issue needs reconsideration in the hands of the adjudicating authority in as much as, vide our Final Order [2014 (10) TMI 809 - CESTAT AHMEDABAD], and some connected matters in respect of the very same assessee-appellant herein, this Bench had taken a view as to whether the factories to be considered as separate entities or one entity. In our considered opinion, the findings recorded by the Bench in Order dt.27.10.2014 may have some implications on the issue in these two appeals. Since this order dt.27.10.2014 was not available with the adjudicating authority, we consider it fit to set aside the impugned order before us and remand the matter back to the adjudicating authority to reconsider the issue afresh in the light of the views expressed by this Bench in final order dt.27.10.2014. - Matter remanded back - Decided in favour of assessee.
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