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2015 (7) TMI 1000 - HC - Central ExciseDenial of CENVAT Credit - Capital goods - Held that:- Department itself has conceded the matter before the Tribunal and, therefore, it is estopped from filing this appeal, this Court, however, is of the considered opinion that even in such a situation, the Tribunal should have given some brief facts of the case and also recorded its reasoning to support its order. The reasoning of the earlier order is not evident. As the order of the Tribunal, recorded above, is cryptic and bereft of any facts and reasoning, we do not want to go into the factual aspect of the case and the questions of law raised. In such view of the matter, this Court is of the considered view that the matter has to be remanded back to the Tribunal for passing a reasoned order on consideration of the facts in issue. - Matter remanded back - Decided in favour of assessee.
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