TMI Blog2009 (6) TMI 241X X X X Extracts X X X X X X X X Extracts X X X X ..... und to be retrospective in nature – thus, the remand ordered by the lower appellate authority to the original authority cannot be interfered with - E/1249/2008, 325/2009 & 316/2008 - A/277-280/2009-WZB/C-IV/(SMB) - Dated:- 10-6-2009 - Shri P.G. Chacko, Member (J) Cross Objection No. E/CO/92/2008 S/Shri S.P. Sheth and Ms. Aparna Hirandagi, Advocates, for the Appellant. S/Shri K. La ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gh Court in Ambuja Cements Ltd. v. UOI Others - 2009 (14) S.T.R. 3 (P H) = 2009 (236) E.L.T. 431 (P H) = 2009-TIOL- 1l0-HC-P H-ST as also by a Larger Bench decision of the Tribunal in ABB Ltd. Others vs. CCE Others - 2009 (15) S.T.R. 23 (Tri.-LB) = 2009-TIOL-830-CESTAT- BANG-LB. In fact, the Larger Bench of the Tribunal relied on Ambuja Cements Ltd. (supra) wherein CENVAT cre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ions were satisfied by the assessees in the present cases. 3. In the order impugned in the Revenue's appeal, the ld. Commissioner (Appeals) examined the above question and held in favour of the assessee and accordingly allowed CENVAT credit on that this circular cannot be given retrospective effect. As rightly pointed out by the ld. counsel for the respondent in this appeal, para 8.2 of the sa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ies made an attempt to examine whether the assessee fulfilled the conditions laid down in para 8.2. As per the High Court's ruling, the benefit of CENVAT credit on outward transportation would be admissible only where such conditions have been complied with. In this view of the matter, the remand ordered by the lower appellate authority to the original authority cannot be interfered with. These ap ..... X X X X Extracts X X X X X X X X Extracts X X X X
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