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2015 (4) TMI 1025 - AT - Central ExciseDenial of CENVAT CREDIT - Credit merely on the strength of the duty-paying documents i.e. Bill of Entry without using the scrap as inputs in the manufacture of final products - Held that:- Appellant indeed submitted a letter dated 23/08/2010 wherein they have requested the adjudicating authority to provide relied upon documents as listed in Annexure III to the show cause notice. However, the adjudicating authority has not dealt this request and even not stated anything in the order whether the relied upon documents were supplied along with the show cause notice. It is also observed that the request of the appellant made by appellants letter dated 23/08/2010 for supply of relied upon documents was also recorded by the learned Commissioner (Appeals) in his order in para 14. However, no finding was given. In view of the above factual matrix, the appellants submission that they were not supplied the relied upon documents and, therefore, they could not made their defence submission effectively found to be reasonable. - Matter remanded back - Decided in favour of assessee.
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