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2012 (3) TMI 250 - CESTAT, NEW DELHIDirection given to the Commissioner to verify the correctness of the invoices on the basis of which the cenvat amounting to Rs. 1.11 crores have been taken by the appellant - verification report placed on record stating that all the documents have been checked and verified except original invoices involving cenvat credit of Rs. 92445/- could not be produced by the appellant - appellant pleaded that in respect of these documents the original duty paying documents are now available and can be provided - the verification report also mentioned that cenvat credit of Rs. 2050607/- has been availed on the basis of Advise of Transfer for Debit (ATDs) issued by Central Telecom Store Depot (CTSD) which procures the material and passes on the cenvat credit to various units along with the material supplied - Held that :- the impugned order is set aside and the matter is remanded to the Commissioner giving opportunity of personal hearing to the Appellant in course of which they can produce the documents in support of their claim for balance amount of cenvat credit.
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