2013 (10) TMI 947

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..... eard Shri R.C. Shukla, learned counsel appearing for the Central Excise department. Shri M.P. Devnath and Shri Nishant Mishra appear for the respondent-assessee. 2. This appeal, under Section 35-G of Central Excise Act, 1944 arising out of an order passed by the Customs, Excise & Service Tax Appellate Tribunal dated 5.3.2013 in Central Excise Appeal No.55419/2013-Ex, is reported to be beyond time .....

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..... ch was sold shall not be entitled to Cenvat credit, it reversed the Cenvat credit quantum availed in that respect. The Tribunal found that the dispute was thus reduced only to the extent, as to whether the Cenvat credit in such case could be reversed. Allowing the stay application the Tribunal remanded the matter back to the Adjudicating Authority to examine the aspects referred to in paras 3, 4 a .....

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..... m of Cenvat credit involved in input service used in generation of power sold outside. 4. If aforesaid aspects are clearly calculated with the assistance of the appellant who shall provide every detail of the aspect, learned authority shall consider whether demand still arises. If the figures are not calculated by the appellant and does not reach to the satisfaction of learned adjudicating author .....

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