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2014 (8) TMI 182 - AT - Central ExciseDenial of CENVAT Credit - Commissioner remanded matter back as no reason for denial is stated in SCN - Held that:- Tribunal in the case of Honda Seil Power Products Ltd. (2013 (3) TMI 303 - CESTAT NEW DELHI), after considering the decisions of the Hon’ble Supreme Court in the case of MIL India Ltd. (2007 (3) TMI 8 - SUPREME COURT OF INDIA) and the Hon’ble Gujarat High Court’s decision in the case of Commissioner Vs. Medico Labs - [2004 (9) TMI 108 - HIGH COURT OF GUJARAT AT AHMEDABAD] dismissed the Revenue’s appeal - Commissioner (Appeals) had remanded the matter for re-examination of the evidences in respect of registration certificate and other issues. Therefore, after considering the merits of the case as well as the decision of the Tribunal in the case of Honda Seil Power Products Ltd. (supra) - No reason to interfere with the order of the Commissioner (Appeals) - Decided against Revenue.
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