2015 (9) TMI 832

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....presentative Per: P.K. Das 1. After hearing both the sides and on perusal of the records, we find that by the impugned order, the Commissioner (Appeals) remanded the matter to the original authority with certain observations. The main contention of the learned Advocate on behalf of the Appellant is that the observation in Para 6 of the impugned order is not correct which is reproduced below:- "....

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.... Rule 10 of CENVAT Credit Rules, 2004. His submission is that the M/s Adani Energy Ltd applied for Centralised Registration in 2005 under Central Excise Rules and it was issued in 2009. Therefore, they are eligible to avail CENVAT Credit on ISD and distribute the same as per Rules. The earned Authorised Representative for the Revenue submits that this issue was not raised before Commissioner (Appe....