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2017 (11) TMI 645 - AT - Central ExciseCENVAT/MODVAT credit - duty paying documents - attested photocopies of the invoices - Held that: - the Courts below have failed to follow the directions in the remand order of this Tribunal to verify the fact of duty paid nature of the inputs and their receipt in the factory of production and subject to that, allow the Cenvat credit - it is not disputed that the inputs are of duty paid nature and further they have been duly received and utilised in the factory of production - credit allowed - appeal allowed - decided in favor of appellant.
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