2024 (2) TMI 502

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.... service. 2. Shri Amal P Dave, Learned Counsel appearing on behalf of the appellant at the outset submits that this is periodical demand. For the previous period on the identical issue in the appellant's own case this Tribunal vide order No. A/12021-12022/2019 dated 31.10.2019 the matter was remanded to the Adjudicating Authority for reconsideration the case on merit. 3. Shri Rajesh K Agarwal, Learned Superintendent (AR) appearing on behalf of the revenue reiterates the finding of the impugned order. 4. We have carefully considered the submission made by both the sides and perused the record. We find that on the issue in the present case i.e. eligibility of the Cenvat credit on the steel materials such as M.S. angle, channels, G.P. Coils....

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....imited (supra), Hon'ble Delhi High Court has given a contrary decision after distinguishing the Hon'ble Bombay High Court decision. 6. In view of the above, there are contrary judgments which have been delivered subsequent to passing of the impugned order. The issue of admissibility of Cenvat credit of in any case is a mixed question of law and facts which can be decided only on the basis of use of goods. Therefore, since there is so much development taken place after passing the adjudication order, we are of the view that Adjudicating Authority must reconsider the entire case in view of the facts of this case and considering various judgments passed by various High Courts. Therefore, we are of the considered view that in assessee....