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2016 (6) TMI 1147 - AT - Central ExciseAvailability of CENVAT Credit of duty paid on various iron and steel articles which accordingly to the Revenue has been raised as supporting structural and as such appellant entitled to the benefit of credit in terms of the law declared by the Larger Bench of the Tribunal in the case of M/s. Vandana Global Ltd.Vs. CCE Raipur [2010 (4) TMI 133 - CESTAT, NEW DELHI (LB)] - Held that: - Inasmuch as the decision relate to the factual position, we deem it fit to set aside the impugned order and remand the matter to Commissioner for fresh decision - The factual aspect of use of these items would be determined by him and the issue would be decided accordingly. However, we may take note of the recent decision of the Hon’ble Gujarat High Court in the case of Mundra Ports & Special Economic Zone Ltd. Vs. CCE & Cus. [2015 (5) TMI 663 - GUJARAT HIGH COURT] wherein the Larger Bench decision of M/s. Vandana Global was considered and was not agreed upon. While deciding the issue, the Adjudicating Authority would also take at all the said decision of the Hon’ble Gujarat High Court or any other decision which the appellant may choose to rely upon. Miscellaneous application for producing additional ground is also disposed off with the direction to the Adjudicating Authority to examine all the evidences (in the shape of certificates or otherwise), in the de-novo proceedings. Miscellaneous application for extension of stay is also disposed off.
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