2015 (10) TMI 906

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.... Learned counsel mentions that these two cases are with similar facts as that of M/s. Agni Steels (P) Ltd., which is at S.No.1 in todays cause list. Therefore, prayed that record may be called for disposal of the same. Revenue also agreed to the proposal. When the record was examined, It was found that these two cases are on similar plain like the case listed at S.No.1 in todays cause list. Acco....

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....wing the ratio laid down in the following cases:- (i) Commissioner of CentraL Excise, Jaipur Vs Rajasthan Spinning & Weaving Mills Ltd. reported in 2010 (255) E.L.T. 481 (S.C.). (ii) Commissioner of Central Excise, Mysore Vs ICL Sugars Ltd. reported in 2011 (271) E.L.T.360 (Kar.). (iii) Commissioner of Central Excise, Tiruchirapalli Vs India Cements Ltd. reported in 2014 (305) E.L.T.558 (Mad....

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....t is granted an opportunity to argue on the principal issue of Cenvat credit and capital goods credit, other issues involved in the Adjudication may also be kept open for decision by Adjudicating Authority while he hears the matter afresh. 5.In view of fair submission of the appellant and also development of the law, appellant is directed to make an application to the Adjudication authority withi....