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2016 (1) TMI 966 - MADRAS HIGH COURT

2016 (1) TMI 966 - MADRAS HIGH COURT - 2016 (332) E.L.T. 107 (Mad.) - Cenvat / Modvat Credit of duty paid by the 100% EOU - tribunal in [2007 (8) TMI 524 - CESTAT, CHENNAI] allowed the credit following its decision in the case of VIKRAM ISPAT [2000 (8) TMI 111 - CEGAT, NEW DELHI] - Held that:- it has been stated that the main issue relating to the interpretation of Rule 57AB of the Central Excise Rules, 1944, had not been gone into by the Tribunal, while passing its impugned order - matter reman .....

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, the learned counsel appearing for the appellant had submitted that the Customs, Excise & Service Tax Appellate Tribunal, South Zonal Bench, Chennai, had set aside the order passed by the Commissioner of Central Excise (Appeals), Chennai, in Order-in-Appeal No.122/2002 (M-II), dated 12.9.2002, confirming the Order-in-Original No.41 of 2010, dated 27.8.2001, passed by the Commissioner of Central Excise, Chennai, based on the Judgment of the Larger Bench of the Tribunal, in the case of VIKRAM .....

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