https://www.taxtmi.com/caselaws?id=153759 The Appellate Tribunal allowed the appeal by the Department, directing the Commissioner (Appeals) to reconsider the eligibility of Cenvat credit on paints and primer separately from the issue of credit on white lead and red lead. The Tribunal held that the doctrine of merger did not apply as the issues in the appeals were distinct. The matter was remanded for fresh consideration to ensure a fair hearing for both parties. en-us Tue, 24 Nov 2009 00:00:00 +0530 Mon, 29 Jul 2013 17:53:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153759 The Appellate Tribunal allowed the appeal by the Department, directing the Commissioner (Appeals) to reconsider the eligibility of Cenvat credit on paints and primer separately from the issue of credit on white lead and red lead. The Tribunal held that the doctrine of merger did not apply as the issues in the appeals were distinct. The matter was remanded for fresh consideration to ensure a fair hearing for both parties. Case-Laws Central Excise Tue, 24 Nov 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153759