2018 (5) TMI 182

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..... This appeal is directed against OIA-RJT-EXCUS-000-APP-136-14-15 dt 30/07/2014 passed by the Commissioner of Central Excise-RAJKOT. 2. Heard both sides and perused the records. 3. On perusal of the records, it transpires that the issue is regarding the eligibility to avail cenvat credit of the Central Excise duty paid on the capital goods simultaneously claiming the depreciation on excise duty .....

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..... considered view the entire matter needs reconsideration by the Adjudicating Authority. 4. Accordingly, without expressing any opinion the facts of the case, keeping all the issues open, the impugned order is set aside, with direction to the Adjudicating Authority to follow the principles of natural justice before coming to a conclusion. 5. Appeal disposed of by way of remand.  (Dictated an .....

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