https://www.taxtmi.com/caselaws?id=209982 The CESTAT, Ahmedabad held that the matter should be remanded to the original adjudicating authority because the plea of limitation had not been contested before the lower authorities. The dispute concerning entitlement to CENVAT credit on MS angles, channels, plates and similar items was not finally decided at this stage, and the appellant's merits arguments were kept open. The impugned order was therefore set aside, and the adjudicating authority was directed to consider limitation as well as the appellant's submissions on merits on remand. en-us Fri, 01 Jul 2011 00:00:00 +0530 Fri, 05 Jul 2013 18:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209982 The CESTAT, Ahmedabad held that the matter should be remanded to the original adjudicating authority because the plea of limitation had not been contested before the lower authorities. The dispute concerning entitlement to CENVAT credit on MS angles, channels, plates and similar items was not finally decided at this stage, and the appellant's merits arguments were kept open. The impugned order was therefore set aside, and the adjudicating authority was directed to consider limitation as well as the appellant's submissions on merits on remand. Case-Laws Central Excise Fri, 01 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209982