https://www.taxtmi.com/caselaws?id=215606 The appeal challenged the remand order by the first appellate authority regarding the denial of cenvat credit. The court considered conflicting views on the authority to remand, referencing the Supreme Court's decision in the case of Mill India Ltd. The judge concluded that the remand order was unsustainable and set it aside. However, in the interest of justice, the judge ordered verification of credit eligibility by the adjudicating authority based on factual evidence, remanding the matter for reconsideration. The judgment emphasized the limitations on the appellate authority's power to remand and the importance of thorough verification in such cases. en-us Wed, 11 Jul 2012 00:00:00 +0530 Thu, 09 Aug 2012 17:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=215606 The appeal challenged the remand order by the first appellate authority regarding the denial of cenvat credit. The court considered conflicting views on the authority to remand, referencing the Supreme Court's decision in the case of Mill India Ltd. The judge concluded that the remand order was unsustainable and set it aside. However, in the interest of justice, the judge ordered verification of credit eligibility by the adjudicating authority based on factual evidence, remanding the matter for reconsideration. The judgment emphasized the limitations on the appellate authority's power to remand and the importance of thorough verification in such cases. Case-Laws Central Excise Wed, 11 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=215606