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2016 (6) TMI 821 - HC - Central ExciseCenvat Credit on capital goods used for the purpose of Research and Development of New Model - nexus with manufacturing activity - revenue submitted that the Tribunal has wrongly rejected the appeal of the revenue without considering the arguments raised by the department and relevant provisions of law. It was also urged that the impugned order does not satisfy the test of being a reasoned and speaking order and was, thus, liable to be quashed. - Held that:- The Tribunal being a final fact finding authority was required to deal with all aspects of facts and law and then record its conclusions based thereon. No legally justified reasons have been recorded by the Tribunal for allowing the appeal of the assessee. - Matter restored before the Tribunal - Decided in favor of revenue.
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