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 886 - AT - Central ExciseMODVAT credit - duty paying documents - credit of ₹ 6,75,658/- disallowed for wanting of original duty paying document - credit of ₹ 16,72,886.00 was disallowed on the ground that depot issued invoice is not registered - Held that: - Since the original documents was not before the Ld. Commissioner(appeals) and proof of submission of documents before adjudicating authority was not produced by the appellant to the Commissioner(appeals - Commissioner(Appeals) has rightly remitted the matter to the original adjudicating authority for verification of the documents. As regard the modvat credit of ₹ 16,72,886.00, the duty paying characteristic is established, receipt of input Is not under dispute and entire co-relation is established right from duty payment of the goods and receipt of the same goods in the factory of the appellant - credit allowed. Appeal allowed - part matter decided in favor of assessee and part matter on remand.
|