Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2012 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2012 (10) TMI 419 - CESTAT, NEW DELHIModvat credit denied - dealer only issuing invoices to the appellants without actually supplying the goods manufactured by them - Held that:- Remand the matter to the original adjudicating authority, by accepting their stand that the credit cannot be disallowed in respect of all the transactions especially when the manufacturer as also dealer have deposed in their submissions that it is only sometimes that they were issuing invoices without actual supply of goods - in favour of assessee by way of remand.
|