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2016 (6) TMI 233 - AT - Central ExciseReversal of CENVAT credit - denial on the ground that the said credit has been taken without receiving the goods from the parties who had issued the respective subsidiary gate passes - Held that:- There is no clear cut attempt to correlate the purchase made by the appellant with the subsidiary gate passes received by them. The Commissioner (Appeals) has observed that there is no correlation in documents to link the goods received by the appellant with the sales made by the importer/manufacturer. In this regard, it is felt that the specific case to case correlation of each subsidiary gate passes is necessary to reach any conclusion. The lower authorities have failed to appreciate the earlier order of the Tribunal and have given vague findings. In view of the above, the matter is again remanded to the lower authority to examine the correlation between the purchases made by the appellant of the subsidiary gate passes on case to case basis. The appeal is allowed by way of remand.
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