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2016 (8) TMI 294 - CESTAT AHMEDABADCenvat credit - eligibility - duty paid inputs procured indigenously and used in the manufacture of finished goods by the loan licence - export of goods by the principal manufacturer, against DFIA - trade notice issued by the DGFT bearing No.02/AM 07 dt.02.02.2007 - withdrawal of restriction on availing cenvat credit under FTP - whether in the nature of retrospective or prospective - Held that:- it is found from the impugned order of the learned Commissioner (Appeals) that at the time of passing of the said order, the retrospective amendment was not available before him. Besides, except referring to the interim Trade Notices issued by DGFT, detailed analysis of relevant facts and the issues raised by the Appellant in their grounds of Appeal had not been addressed by the Ld. Commissioner(Appeals) leading to a cryptic Order. Therefore, in the interest of justice, the case needs to be remanded to the learned Commissioner (Appeals) to consider the arguments on record in detail and also the retrospective amendment to the notification and provisions of Foreign Trade Policy, while deciding the issue afresh on merit. - Appeal allowed by way of remand
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