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2019 (4) TMI 2102 - CESTAT AHMEDABADCENVAT Credit - CTD Bars, angles, joists, channels, plain plates, TOR steels - matter was remanded by the Tribunal only to verify the use of impugned items and it is alleged that the remand order was passed ex- party - CA certificate, certifying the use of such goods denied on the ground of being submitted belatedly - HELD THAT:- In the Adjudication order, the Adjudicating Authority has not given an independent finding regarding the use and Chartered Engineer’s Certificate. He referred to the order of Adjudicating Authority which is absolutely incorrect for the reason that earlier order was set aside by the Tribunal. Therefore it was incumbent on the Adjudicating Authority to give an independent finding while passing the de novo order which he failed to do so. Therefore, the matter needs to be reconsidered taking into account the entire facts and the Chartered Engineer’s Certificate. Appeal allowed by way of remand.
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