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    <title>2018 (9) TMI 1649 - CESTAT CHENNAI</title>
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    <description>CENVAT credit on capital goods and related inputs and services used in manufacturing was examined in light of earlier Tribunal orders in the assessee&#039;s own case. As those prior orders had not decided the merits and had instead remitted identical issues for fresh adjudication, the Tribunal followed the same approach. The impugned order was set aside and the matter was remanded to the adjudicating authority for fresh consideration and decision in accordance with law, with a reasonable opportunity to be given to the assessee.</description>
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      <description>CENVAT credit on capital goods and related inputs and services used in manufacturing was examined in light of earlier Tribunal orders in the assessee&#039;s own case. As those prior orders had not decided the merits and had instead remitted identical issues for fresh adjudication, the Tribunal followed the same approach. The impugned order was set aside and the matter was remanded to the adjudicating authority for fresh consideration and decision in accordance with law, with a reasonable opportunity to be given to the assessee.</description>
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