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2015 (10) TMI 1142 - CESTAT AHMEDABADDenial of CENVAT Credit - credit on CVD debited from DEPB scrips - Held that:- It is a selective nature of audit and cannot be established the knowledge of the Department. On perusal of the impugned order, I find that the Respondent had filed the monthly returns for the months of June, 2004 and July, 2004 under Rule 7 of Cenvat Credit Rules, and the details like Bill of entry No., date, name of the supplier, description of the goods, tariff heading No., duty paid etc. were shown. In any event, there is a detailed finding on this issue in the order of the Commissioner (Appeals). - No Reason to interfere of the order of the Commissioner (Appeals) - Appeal disposed of.
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