2018 (2) TMI 395

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... appears for the respondent, fairly states that the Tribunal had relied upon an earlier decision in the case of the assessee, which has been reversed by the Allahabad High Court with an order of remand - In view of the statement made by Mr. R. Santhanam, Advocate, we are setting aside the impugned order with a direction for remand, without commenting on merits - appeal allowed by way of remand. - .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... mited, 2014 (302) ELT 184 (All.), wherein judgment of the Tribunal in the case of respondent assessee was set aside. Tribunal in the impugned order has followed, the overruled judgment. The impugned order merely quotes from the overruled judgement of the Tribunal. Mr. R. Santhanam, Advocate, who appears for the respondent, fairly states that the Tribunal had relied upon an earlier decision in .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e would also request the Tribunal to examine the question whether benefit of CENVAT credit is available on merits as well as limitation. The Revenue state that they would be entitled to rely on the judgment of the Allahabad High Court. The questions of law is accordingly answered in favour of the Revenue, but without expressing any opinion on merits with an order of remand. The appeal is disposed .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X