2015 (8) TMI 820

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..... r 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 .....

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..... are being disposed by a common order. 3. Heard both sides and perused the records. 4. On perusal of the records, it transpires that the issue is regarding availment of CENVAT Credit intra-division. It is the case of the Revenue that the main appellant has applied for common registration of merging their various divisions which was allowed. Subsequently, the main appellant requested the di .....

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..... ls. 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. 5. We make it clear that we have not made any observations on the merits of the .....

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