D.N. Panda - (1.)NONE present for the appellant. Shri Jaju, learned Counsel assists the Court to ascertain the controversy. The point in dispute was recorded in stay order precisely as to whether Cenvat Credit shall be admissible in respect of goods used. Perusal of the appellate order indicates that the appellant has taken credit of capital goods impugned. Learned A.R. for the department says that in view of development of the law on the admissibility of the credit in respect of M.S. Plates/H.R. Plates/C.R. Sheets, the matter needs retesting at the adjudication level
(2.)IN the recent past in similar such cases directions have been issued to reconsider the matter in the light of following four judgements granting fair opportunity of hearing to the appellant:
i) : 2010 (253) ELT 440 (Tri. -LB) : Vandana Global Ltd. vs. CCE, Raipur;

ii) : 2010 (255) ELT 481 (S.C.) : CCE, Jaipur vs. Rajasthan Spg. & Wvg. Mills Ltd.;

iii), 2011 (270) ELT 465 (S.C.) : Saraswati Sugar Mills vs. CCE, Delhi -III;

iv), 2011 (271) ELT 360 (Kar.) : CCE, Mysore vs. ICL Sugar Ltd.

Since the appellant deserves an opportunity to place its defence in the light of law developed, both the appeals are remanded to the learned Adjudicating Authority to re -do adjudication afresh following due process of justice.

(Dictated & pronounced in the Open Court.)