Cenvat credit eligibility remanded for fresh consideration after statutory provision and party agreement were left unexamined.

Eligibility for Cenvat credit was remanded for fresh consideration because the relevant statutory provision under the Tamil Nadu Shops and Establishments Act, 1947 and the parties' inter se agreement had not been examined earlier. The appellant was allowed to place those materials before the adjudicating authority, and the dispute was returned to the original authority so it could be decided on the basis of the complete record.

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Issues: Whether the dispute relating to eligibility for Cenvat credit required remand for fresh consideration in light of the Tamil Nadu Shops and Establishments Act, 1947 and the parties' agreement.

Analysis: The appellant sought an opportunity to place the relevant statutory provision and the inter se agreement before the adjudicating authority, as those materials had not been considered earlier. The matter was therefore found fit for reconsideration at the original level so that the dispute could be resolved on the basis of the complete record.

Conclusion: The matter was remanded to the adjudicating authority for fresh consideration of the entire plea and the agreement between the parties.

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