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2017 (2) TMI 58 - HC - Central ExciseReversal of Cenvat credit - Notification No.10/1997 dated 01.03.1997 - Held that: - There is no dispute about the fact that University of Horticulture Sciences is covered by the said expression and thus the good supplied to the said university would get covered by the Notification in question - When the issue was only limited to the entitlement of exemption available to the appellant – assessee or not, the Tribunal ought to have limited its judicial scrutin y to that extent only. The Tribunal Could have examined the aspects only in two contingencies. (1) if there was any cross appeal by the Department, which was not there; and (2) such aspects was also examined by the first authority, which had issued the show cause notice - In our view, the observations of the Tribunal were beyond the subject matter of the appeal and could be said as exceeding the power of the Tribunal, more particularly, when there was no cross appeal by the Department. It further appears that the Tribunal did not only relegate the authority to examine the said aspects but has made a concluding observations that as a consequence of the exemption available, the assessee would not be entitled to the cenvat credit of duty paid on various inputs used in the manufacture of DG Sets - If the matter is to be examined limited to the question formulated, it can be said that the aforesaid observations made by the Tribunal are exceeding the scope of the appeal - Decided in favor of the assessee.
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