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2019 (2) TMI 1224 - AT - Central ExciseCENVAT Credit - duty paying invoices - invoices issued by 100% EOU as per the formula prescribed in Rule 3(7) of Cenvat Credit Rules, 2004 - Held that:- here is an apparent error in applying the formula - the demand quantified in the SCN appears to be prima facie incorrect. The lower authority submits that the judgments relied upon the by the appellant only by saying that facts are different, however, nothing was discussed how the facts in the relied upon judgments and of this case are different - matter needs reconsideration - appeal allowed by way of remand.
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