2012 (8) TMI 291

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..... DMN/VAPI-I/2010, dt.25.11.10 vide which the first appellate authority has set aside the impugned order before him and remanded the matter back to the adjudicating authority to reconsider the issue afresh. It is to be noted that the adjudicating authority has held against the assessee for the denial of cenvat credit.   2. Ld. departmental representative would submit that their appeal against .....

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..... on of the Apex Court in the case of Mill India Ltd. (supra) was considered by the coordinate bench of this Tribunal in the case of Bacha Motors (P) Ltd. 2010 (255) ELT 530 (Tri. Ahmd.) has held that the Commissioner (Appeals) has no power to remand the matter and has held that the view of the Apex Court in the case of Mill India Ltd. only of passing observation.   4. I have considered the su .....

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..... . To that extent, the impugned order is unsustainable and is liable to be set aside and I do so.   6. At the same time, in the interest of justice, it is necessary that the eligibility to the credit of the items/inputs taken by the appellant needs to be verified from the factual matrix as regards their utilisation in the factory premises for which the respondent had produced various evidence .....

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