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    <description>The Appellate Tribunal remanded the issue of eligibility of Cenvat Credit on outward transportation for the period April 2011 to December 2011 back to the original adjudicating authority for reconsideration. The Tribunal instructed a review based on relevant circulars and case laws mentioned in the judgment, allowing the appellants to present necessary evidence before a reasoned decision is made.</description>
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      <description>The Appellate Tribunal remanded the issue of eligibility of Cenvat Credit on outward transportation for the period April 2011 to December 2011 back to the original adjudicating authority for reconsideration. The Tribunal instructed a review based on relevant circulars and case laws mentioned in the judgment, allowing the appellants to present necessary evidence before a reasoned decision is made.</description>
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