Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2017 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (4) TMI 21 - CESTAT AHMEDABADCENVAT credit - recovery of excess credit availed than entitled - First stage dealer’s invoices - Held that: - both the authorities below have not analyzed the evidences and recorded finding on the actual quantity of goods on which the appellant had availed credit against the dealer’s invoice. Therefore, the matter needs to be remitted to the original adjudicating authority to examine in detail the quantity received/purchased and the CENVAT credit availed by the Appellant against the dealer’s invoices - appeal allowed by way of remand.
|