CENVAT credit dispute on capital goods and inputs remanded for fresh adjudication after prior identical Tribunal orders

CENVAT credit on capital goods and related inputs and services used in manufacturing was examined in light of earlier Tribunal orders in the assessee's own case. As those prior orders had not decided the merits and had instead remitted identical issues for fresh adjudication, the Tribunal followed the same approach. The impugned order was set aside and the matter was remanded to the adjudicating authority for fresh consideration and decision in accordance with law, with a reasonable opportunity to be given to the assessee.

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Issues: Whether the impugned order was liable to be set aside and the matter remanded for fresh consideration.

Analysis: The dispute concerned availment of CENVAT credit on capital goods and related inputs/services used in the assessee's manufacturing operations. The appeal was considered in the light of earlier Tribunal orders in the assessee's own case involving identical issues. Those earlier orders had not recorded findings on merits and had instead remitted the matter to the adjudicating authority for fresh decision in accordance with law. Following the same course, the Tribunal found it to adopt the same disposition.

Conclusion: The impugned order was set aside and the matter was remanded to the adjudicating authority for fresh consideration and decision in accordance with law after affording reasonable opportunity to the assessee.

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