Tribunal's Order on CENVAT Credit for Exempted Goods Manufacturing Lacks Reasoning; Case Remanded to CESTAT for Review.

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....CENVAT Credit - Input service distribution - unit exclusively engaged in the manufacture of exempted goods - On perusal of the order passed by the Tribunal, it is evident that the aforesaid order is cryptic and suffers from vice of non-application of mind. The Tribunal has not assigned any reasons in respect of its finding and has merely recorded the conclusions - Matter restored before the CESTAT - HC....