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    <title>2011 (2) TMI 641 - CESTAT, DELHI</title>
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    <description>An authority deciding a matter on remand is bound by the remand terms and by the Tribunal&#039;s subsisting appellate finding in the assessee&#039;s own case. It cannot deny modvat credit merely because a similar issue is pending before the High Court in another reference, and it must consider all relevant evidence and applicable appellate decisions. The impugned order was held unsustainable and set aside, and the matter was sent back for fresh adjudication in accordance with law on a clean slate.</description>
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      <description>An authority deciding a matter on remand is bound by the remand terms and by the Tribunal&#039;s subsisting appellate finding in the assessee&#039;s own case. It cannot deny modvat credit merely because a similar issue is pending before the High Court in another reference, and it must consider all relevant evidence and applicable appellate decisions. The impugned order was held unsustainable and set aside, and the matter was sent back for fresh adjudication in accordance with law on a clean slate.</description>
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