TMI Blog2014 (10) TMI 409X X X X Extracts X X X X X X X X Extracts X X X X ..... have power to remand after amendment to Section 35A(3) of Central Excise Act, 1944 and therefore seeks remand the matter to Commissioner to hear the matter afresh and decide the issue in respect of remand - held that:- issue already stands settled as per this Bench decision in the case of Bacha Motors (P) Ltd Vs. CST Ahmedabad [2010 (1) TMI 472 - KARNATAKA HIGH COURT]. On merits of restriction of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the ground that Commissioner (Appeals) vide OIA No.SKSS/235/DMN/ VAPI-I/2010-11, Dt.09.11.2010 had wrongly remanded the matter to the adjudicating authority when he had no powers to remand any appeal in view of CBEC F.No.275/34/2006-CX 8A, dt.18.02.2010. Appeal No.E/10681/2013 has been filed by the Revenue against the OIO dt.29.08.2011 passed by the adjudicating authority in remand proceedings as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pearing on behalf of the Revenue argued that Commissioner (Appeals) has no power to remand a case to the adjudicating authority and the subsequent orders passed by the lower authorities are not proper. He defended that portion of the order passed by the first appellate authority which restricted the refund claim as per Rule 3(7)(a) of the CENVAT Credit Rules, 2004. 3. Shri Mehul Jivani (CA) app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ls. On the issue of remand, the issue already stands settled as per this Bench decision in the case of Bacha Motors (P) Ltd Vs. CST Ahmedabad [2010 (255) ELT 30 (Tri-Ahmd)]. On merits of restriction of CENVAT Credit as per Rule 3(7)(a) of CENVAT Credit Rules, 2004, it is observed from the opening sentence of Rule 3(7)(a) that the provision will be applicable to the inputs or capital goods produced ..... X X X X Extracts X X X X X X X X Extracts X X X X
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