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2012 (9) TMI 675 - CESTAT, AHMEDABADIneligible cenvat credit - invalid invoices - address of appellant's other unit is mentioned - Held that:- Considering the submission of assessee in three files containing approximately 1500 documents, in farm of endorsed invoices, copy of GRN, copy of statutory records, copy of issue register, copy of party s ledger etc it can be concluded that these documents indicate, appellant could have received the inputs in the factory premises wherein they have availed the cenvat credit. As the adjudicating authority should have gone into detail of document the issue needs to be reconsidered by the adjudicating authority on this ground itself - remand the matter back to for reconsideration - in favour of assessee by way of remand.
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