TMI Blog2016 (6) TMI 1147X X X X Extracts X X X X X X X X Extracts X X X X ..... e Tribunal in the case of M/s. Vandana Global Ltd.Vs. CCE Raipur [2010 (4) TMI 133 - CESTAT, NEW DELHI (LB)] - Held that: - Inasmuch as the decision relate to the factual position, we deem it fit to set aside the impugned order and remand the matter to Commissioner for fresh decision - The factual aspect of use of these items would be determined by him and the issue would be decided accordingly. H ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeal No. 444/2010-EX[DB] - Final Order No. 52262/2016 - Dated:- 22-6-2016 - Ms. Archana Wadhwa, Member (Judicial) and Shri V. Padmanabhan, Member (Technical) Mr. L.P. Asthana and Ms. Shreya Dahiha, Advocates for the appellant Shri R.K. Manjhi, DR for the respondent. JUDGEMENT Per: Archana Wadhwa The issue in the present appeal relates to the availability of CENVAT Cre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... decided accordingly. However, we may take note of the recent decision of the Hon ble Gujarat High Court in the case of Mundra Ports Special Economic Zone Ltd. Vs. CCE Cus. [2015 (39) STR 726 Guj.] wherein the Larger Bench decision of M/s. Vandana Global was considered and was not agreed upon. While deciding the issue, the Adjudicating Authority would also take at all the said decision of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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