Cenvat credit dispute remanded for fresh adjudication after earlier order allowing similar credit was not followed.

Cenvat credit on dumpers, structural items and other input materials was held fit for reconsideration where an earlier order of the same adjudicating authority had allowed credit on similar disputed items. As the impugned order did not follow that prior decision, the proceedings were set aside and the matter was remanded to the Commissioner for fresh adjudication in light of the earlier order and any other order relied upon by the assessee.

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Issues: Whether the dispute concerning admissibility of Cenvat credit on the specified items required fresh adjudication in view of an earlier order of the same Commissioner allowing credit on similar disputed items.

Analysis: The appeal challenged denial of Cenvat credit on dumpers, structural items and certain input materials. The earlier order-in-original of the same adjudicating authority had allowed credit on all the disputed items, and the present order had not followed that decision. In these circumstances, the matter was considered fit for reconsideration by the adjudicating authority in the light of the earlier order and any other order relied upon by the assessee.

Conclusion: The impugned proceedings were set aside and the matter was remanded to the Commissioner for a fresh decision.

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