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2017 (8) TMI 882 - HC - Central ExciseCENVAT credit - whether items like Steel Plates, Angles, Channel, Joists, TMT flat bars, Tor Steels, MS Flats, Packing, Jointing Sheet, Steam Metallic Packing, Jointing, Gasket Sheet, Aluminium Sheet, Bagasse Carrier Chain, Forged Chain and Welding Electrodes are eligible for Cenvat credit as capital goods or inputs? - Held that: - The question how an item can be considered as ‘Input’ or ‘Capital Goods’, has been dealt with in a catena of decisions by Supreme Court, various High Courts and Tribunals. The matter ought to have been considered appropriately covering all the items which has not been done by Tribunal. The order of Tribunal, in our view, cannot be said to be a ‘judgment’ since nothing has been discussed and in a very cursory manner, appeal of Revenue has been dismissed - Matter is remanded to Tribunal to decide the appeal on merits, afresh - appeal allowed by way of remand.
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