ORDER : 1. Delay condoned. 2. Leave granted. 3. In the present matter, the Tribunal has held that the assessee was entitled to Cenvat credit under the Cenvat Credit Rules as it had paid duty on the yarn in the grey fabrics. This finding was given by the Tribunal on the alternate plea taken by the assessee. It is urged on behalf of the Department that the Tribunal has decided this issue raised by the assessee for the first time before the Tribunal. According to the assessee, the said issue was there before the Commissioner (Appeals) and, therefore, the Department is not right in saying that the plea has been taken for the first time by the assessee. 4. In the present case, on principle, we do not find any error in the judgment of the Tribunal. However, the exact quantification of the deemed credit taken by the assessee has not been done by the Tribunal. It is the case of the assessee that the deemed credit taken by it is less than the actual duty paid on the yarn in grey fabrics. We do not find quantification of deemed credit. We do not find quantification of actual duty. There is no finding on quantifications in the decision of the Tribunal. To that extent alone, the matter stands remitted to the adjudicating authority. The adjudicating authority will decide the issue in accordance with the appropriate rules. 5. The Civil Appeal is allowed to the above extent. Appeal allowed.