Cenvat credit appeal succeeds where identical issues were already decided in a connected matter and the Tribunal order was reversed.

Identical issues already decided in a connected matter led the Gujarat HC to follow that earlier view, find no reason to depart from it, and allow the assessee's appeal against the Tribunal's remand order and denial of Cenvat credit. The Court reversed the impugned order and granted relief to the assessee, including on the limitation question raised in the appeal.

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Issues: Whether the assessee's appeal against the Tribunal's order of remand and denial of Cenvat credit was liable to be allowed, including the issue of limitation.

Analysis: The appeal was decided on the same line as the earlier connected judgment of the Court, which had already considered identical questions arising from the Tribunal's order. The Court found no reason to depart from that view and allowed the appeal without separate elaborate reasons, reversing the Tribunal's decision.

Conclusion: The appeal succeeded and the Tribunal's order was set aside. The assessee obtained relief.

Ratio Decidendi: Where identical issues have already been decided in a connected matter, the Court may follow that decision and allow the appeal, resulting in reversal of the impugned order and relief to the assessee.

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