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2015 (9) TMI 772 - HC - Central ExciseDisallowance of MODVAT Credit - Whether Tribunal was justified in rejecting the alternative plea of the appellants that their claim ought to have been considered in terms of Rule 173H of the Central Excise Rules 1944, merely because the same was not taken earlier - Held that:- Findings recorded in the order in original and the order of the Commissioner (Appeals ) that the process being carried out by the appellants on the defective goods for rectification was not the same which were adopted by them in their manufacturing of final products, has been accepted by the appellants before the Tribunal. The appellants accepted the final order of the Tribunal dated 30.1.2001, whereby the case was remanded to the Adjudicating authority for limited purpose - The remand was made by the Tribunal vide its final order dated 30.1.2001 for limited purpose and that order has attained finality. It was not open for the appellants to raise altogether a new plea before the Tribunal in the second round of litigation and that too contrary to their own stand taken before the Adjudicating Authority. Thus, the Tribunal has not committed any error of law in rejecting the alternate plea of the appellants. The impugned order of the Tribunal suffers from no infirmity. - Decided against assessee.
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