Cenvat credit denial remanded for fresh consideration where an identical issue had already been sent back in the assessee's own case.

Denial of Cenvat credit on mechanical machines, parts, electrical instrumentation and similar items was set aside because an identical issue in the assessee's own case had already been remanded by the Tribunal. The existing order was therefore not sustained on merits, and the Commissioner (Appeals) was directed to reconsider the credit claim afresh in line with the earlier decision. The matter was to be decided again after following principles of natural justice.

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Issues: Whether the denial of Cenvat credit on mechanical machines, parts, electrical instrumentation and other items required fresh consideration in light of the Tribunal's earlier decision in an identical matter involving the same assessee.

Analysis: The appeal concerned denial of Cenvat credit on various inputs and capital goods. Since an identical issue in the assessee's own case had already been remanded by the Tribunal with directions, the impugned order was not sustained on merits and the matter was directed to be reconsidered afresh by the Commissioner (Appeals). The Commissioner (Appeals) was also required to follow the principles of natural justice before deciding the matter again.

Conclusion: The impugned order was set aside and the matter was remanded for fresh adjudication.

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