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2014 (6) TMI 719 - AT - Central ExciseCenvat credit - non production of copies of Invoices at the time of visit of officers of Anti Evasion Wing - Held that:- The appellant had enclosed copies of input invoices with their appeal memorandum and the Id. Advocate for the appellant claimed that all these documents were submitted to the adjudicating authority and the same are in the possession of the Department. In these circumstances, we are of the opinion that remanding the matter to the ld. Commissioner (Appeals) would not serve the purpose, but prolong the litigation. Hence, the matter is remanded to the Adjudicating Authority to consider the evidences/input invoices produced by the appellant and to record a categorical findings on the same. - Decided in favour of assessee.
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