2019 (10) TMI 958

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..... sioner goes beyond the remand order dated 17th July, 2015 of the Tribunal. This, in view of the fact that, it re-adjudicates the issue afresh on merits, when the remand order was only to decide the quantum final product cleared by the sister concern on payment of excise duty to determine the CENVAT Credit available. Impugned order set aside - the issue of determining the quantification of CENVA .....

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..... ise Act, 1944 (the Act), demanding an amount of ₹ 21.85 lakhs of CENVAT Credit, besides imposing an equivalent penalty. This on the basis that the Petitioner is not entitled to CENVAT Credit of the duty paid on that part of Furnace Oil, which was used for generation of steam supplied to its sister concern. 2 The impugned order dated 26th July, 2018 has been passed by Responden .....

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..... antum of CENVAT Credit entitlement would be determined. Thus, it was a limited remand to quantify the extent of CENVAT Credit available. 3 It is an agreed position between the parties that, the impugned order dated 26th July, 2018 of the Additional Commissioner goes beyond the remand order dated 17th July, 2015 of the Tribunal. This, in view of the fact that, it re-adjudicates the i .....

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