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2014 (10) TMI 55 - AT - Central ExciseDenial of CENVAT Credit - Bogus invoices - Held that:- When the show cause notice itself accepts that certain quantity of steel items have been used for the repair of the mining machinery, the cenvat credit in respect of at-least that much quantity cannot be denied. Moreover, the appellant’s claim backed by the certificate issued by their Chartered Engineer is that entire quantity of the iron and steel items have been used for the repair and maintenance purpose either of the machinery installed in the mines or in the factory but this certificate has not been considered by the lower authorities. The impugned order is vague without giving any specific finding about the user of the steel items in question. In view of this, the impugned order is set aside and the matter is remanded to the original adjudicating authority for de novo adjudication - Decided in favour of assessee.
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