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2017 (5) TMI 874 - AT - Central ExciseCENVAT credit - tubes and tyres - denial on the ground that at the material time i.e. after 29.01.2004, the appellants were not selling the complete wheel assembly to Piaggio Ltd., but were putting tubes and tyres on the wheel rims on job work basis. He argued that in these circumstances, credit of the tubes and tyres cannot be availed by the respondent - Held that: - In view of the fact that the data submitted to the Commissioner (Appeals) has not been examined in detail and the explanation given by the respondent was accepted without fully examining the said data the impugned order is not a speaking order - the matter remanded to Commissioner (Appeals) to re-examine the data and the explanation given by the respondent - appeal allowed by way of remand.
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