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2016 (8) TMI 982 - AT - Central ExciseCenvat credit - Cargo Service and Courier service for despatch of finished goods - Held that:- during the hearing, the appellant placed reliance on the judgement of this Tribunal in the case of CCE Vs. Lucas TVS and others reported in [2016 (4) TMI 189 - CESTAT CHENNAI], in which many matters have been remanded to the original authority. This judgment being no different from the issue decided by this Tribunal, this matter is also remanded to the original authority to re-examine the issue in the light of the direction given in the aid judgement. Accordingly, the appeal is remanded to the adjudicating authority to dispose of the matters after taking into account the legal aspects and after affording an opportunity of hearing to prove the appellant’s eligibility of credit. Since these issues are purely interpretative in nature and in the final order referred to by the learned counsel penalty has been set aside, penalty in the instant case is also set aside and the matter is remanded to the original authority to decide the case afresh on the eligibility of cenvat credit. - Appeal allowed by way of remand
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