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2016 (12) TMI 1513 - AT - Central ExciseCement and clinker - Reversal of CENVAT credit - Rule 3(5B) of Cenvat Credit Rules - Held that: - the parties below have not examined the documentary evidence. The appellant has also produced these documents in the present appeal also. But in the impugned order, the learned Commissioner (Appeals) has observed that the appellants have not produced any documentary evidence to prove that the provision is made only for partial value of goods for write off. In view of this finding returned by the Commissioner, I am of the opinion that this case needs to be remanded back to the learned Commissioner with a direction to consider the documents and the worksheets and the policy of the company with regard to partial write off - appeal allowed by way of remand.
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