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2017 (2) TMI 1042 - AT - Central Excise100% EOU - CENVAT credit - duty paying documents - appellant had availed Cenvat Credit on Bills of Entry importing capital goods and raw materials, which were in the name and address of their 100% EOU adjacent to the DTA unit - Held that: - since these GRNs were system generated do not bear signature of the persons concerned - Further, it is supported by the fact that all the GRNs reflect these lorry receipts which needs to be co-related. Thus, to ascertain the facts of co-relation between the transport challans and GRNs, so as to arrive at conclusion that the goods are received in the factory or otherwise, the matter is to be remanded to the Adjudicating Authority for process of verification - appeal allowed by way of remand.
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