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2017 (3) TMI 463 - HC - Central ExciseCENVAT credit - extended period of limitation - while the Tribunal had remanded the matter to the Commissioner (Appeals) on the issue of applicability of extended period of limitation, the Tribunal has decided the issue against the appellant on reversal of CCR 2004, amounting to ₹ 25,78,578/- - Whether the Hon'ble Tribunal is justified in allowing the appeal of the department on merits without considering the contentions of the appellants urged in support of their case? Held that: - The Tribunal appears to have taken the view that inasmuch as the manufactured goods had not returned to the factory within 180 days, therefore, the assessee was not entitled to the benefit of Rule 4 (5) (a) of the CCR, 2004. However, no discussion or finding has been returned in respect of the application claimed to have been filed by the assessee for addition of the premises. The fact of such application having been filed is also not denied in the present proceedings - in view of the fact that the Tribunal has remanded the matter on the issue of extended period of limitation, we deem it proper that the Commissioner (Appeals) while deciding the issue of limitation on remand may also decide the issue raised by the assessee in respect of the application of Rule 4 (5) (a) of the Cenvat Credit Rules, 2004 amounting to ₹ 25,78,578/- - appeal allowed by way of remand.
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