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2015 (3) TMI 1166 - AT - Central ExciseDenial of credit on MS Channels, MS Angles, MS Plates etc. after the amendment of definition of Rule 2(k) of Cenvat Credit Rules, 2004 - Held that:- Taking into consideration the judicial pronouncements in all fairness, the appeal should be remanded to the adjudicating authority. Accordingly, the appeal is remanded to the adjudicating authority who shall hear the case afresh after examining the ratio laid down in Commissioner Vs. Jawahar Mills Ltd. (2001 (7) TMI 118 - SUPREME COURT OF INDIA ) and CCE, Belgaum Vs. Doodhaganga Krishna Sahakari Sakkare Karkhane Niyamit (2012 (9) TMI 709 - KARNATAKA HIGH COURT ). It is needless to say that the adjudicating authority shall afford an opportunity to appellant of being heard before deciding the case. Appeal is allowed by remand
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