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2015 (1) TMI 801 - MADRAS HIGH COURTCENVAT Credit - Credit availed on waste materials that would subsequently be converted into goods - Held that:- Appellate Tribunal is bound to decide the rival facts put forth on either side. But, in the instant case, even though a specific contention has been put forth on the side of the Department to the effect mentioned, the Appellate Tribunal has not at all considered the same. The Appellate Tribunal has simply quoted certain decisions and allowed the appeal and thereby, set aside the orders passed by the Authorities. Since the Appellate Tribunal is also a fact finding authority and since the same has not decided the facts put forth on the side of the Department, this Court is of the view that the impugned order passed by the Appellate Tribunal is not factually and legally sustainable. Under the said circumstances, the matter is liable to be remitted to the file of the Deputy Commissioner of Central Excise (Original Authority), Madurai. Since the matter is liable to be remitted as stated above, the substantial question of law settled on the side of the appellant - Decided in favour of Revenue.
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