2016 (12) TMI 770

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....S.P. Ojha, Consultant for the Respondent (s) Per Mr. Anil G. Shakkarwar : This appeal is filed by the Revenue against Order-in-Appeal No.170/CE/ALLD/2007 dated 30.08.2007 through which Ld. Commissioner (Appeals) has remanded the matter back to the Original Authority with directions to follow the instructions of this Tribunal and re-adjudicate the matter. 2. The brief facts of the case are....

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....the larger Bench in the case of Kamakhya Steel (p) Ltd. Vs. Commissioner reported at 2000 (121) E.L.T.-247 as well as in JBM Tools Vs. C.C.E., Pune, reported at 2002 (144) ELT-561. The original Authority again disallowed the said credit. The respondent preferred an appeal before the Ld. Commissioner (Appeals), who has decided the appeal through Order-in-Appeal No.170/CE/ALLD/2007 dated 30.08.2007,....