2016 (6) TMI 1182 - AT - Central Excise

CENVAT credit - dumpers - parallel flange beam column rail and MBS sleepers - materials viz anhydrous mud-gun clay EBT Filling mass radex and indion - inputs and capital goods - Held that - As all the issues stand decided by the order of the same Commissioner has not been followed in the present proceedings we deem it fit to set aside the present proceedings and remand the matter to the Commissioner to decide afresh - appeal allowed by way of remand.

Summary

The appellate tribunal allowed the appeal by remanding the case back to the Commissioner to reconsider the denial of cenvat credit on various items, as the earlier order allowing the credit was not followed in the present proceedings.