Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2018 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (8) TMI 405 - CESTAT ALLAHABADClandestine removal - shortage of goods - Held that:- It is a settled law that mere shortages by themselves do not lead to the inevitable conclusion of clearance of goods in a clandestine manner, unless such allegations are corroborated with admissible and positive evidences - the adjudicating authority is required to examine the said aspect again - matter on remand. CENVAT Credit - inputs - various steel items like Shape, Section, Angle, Rod, Plates, HR Coil, Channel, Joist, etc. used for fabrication of structure, shades and other civil work - Held that:- As such for examination of the assessee’s claim of use of said item in the fabrication of capital goods as also for examining the applicability of the said decision of Hon’ble Gujarat High Court in the case of M/s Mundra Ports & Special Economic Zone Ltd. [2015 (5) TMI 663 - GUJARAT HIGH COURT], it is fit to remand the matter to Original Adjudicating Authority - matter on remand. Appeal allowed by way of remand.
|