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2019 (10) TMI 679 - CESTAT NEW DELHICENVAT credit - inputs - duty paying invoices - credit has been denied for want of register 23A only - HELD THAT:- The document is relevant piece of evidence - Also the ground for denying relief in the order under challenge is the presumption about no possibility of such huge quantity to be transported by one tractor cannot be the sole criteria to adjudicate the impugned issue. Thus, holding the document as prayed to be produced as an utmost important document and that the same was not produced earlier, the matter remanded to the original adjudicating authority with the direction to appellant to produce all relevant record including RG-23 (Part I&II) before the authority within 15 days of receiving the notice of the subsequent adjudication - appeal allowed by way of remand.
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