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2021 (8) TMI 42 - HC - Central ExciseCENVAT Credit - inputs - inputs sold without reversal of the credit as per Rule 3(5) of the CENVAT Credit Rules, 2004 - HELD THAT:- The facts would disclose that the appellant was bonafide pursuing his appeal remedy before the Tribunal in Appeal No. E/20597/2015-SM challenging the order dated 17.11.2014 remanding the case to the adjudicating authority to re-examine the limited issue of the quantum of credit availed. In the meanwhile, the adjudicating authority in terms of the order dated 25.02.2016 granted the relief to the appellant, which forced the appellant to withdraw the appeal of the order DURAG INDIA INSTRUMENTATION PVT. LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE AND SERVICE TAX, BANGALORE [2018 (2) TMI 1894 - CESTAT BANGALORE] before the Tribunal - The department challenged the order of the adjudicating authority dated 25.02.2016 before the Commissioner of Central Tax (Appeals-I) who in terms of the order dated 13.10.2017 set aside the order dated 25.02.2016 as the order exceeded the terms of remand and further remitted the case back to the Original Authority to follow the directions passed in Appeal of M/S DURAG INDIA INSTRUMENTATION PVT LTD VERSUS COMMISSIONER OF CENTRAL TAX, BENGALURU WEST [2019 (6) TMI 64 - CESTAT BANGALORE]. Appeal allowed by way of remand.
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