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2014 (8) TMI 369 - AT - Central ExciseDenial of CENVAT Credit - Misplacement of invoices - Held that:- Revenue's case in the show cause notice is for denial of credit availed in respect of 52 invoices on the sole ground that they have failed to produce said 52 invoices. Though the show cause notice is not available on record, but the said fact become clear from the earlier order of the Commissioner as also from the order of the Tribunal. As such, when the Tribunal remanded the matter with specific direction to examine the 52 invoices, which also stand examined by the Commissioner, it was not open to the Commissioner to decide the matter on the basis of percentage use of strips in question. In as much as there is no dispute about 52 invoices having produced by the appellant on record, I find no justifiable reason to deny the Cenvat credit to the appellants. decided in favour of assessee.
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