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2019 (3) TMI 1225 - HC - Central ExciseCENVAT Credit - common inputs used for both dutiable and exempted products - non-maintenance of separate records - contravention of provisions of section 57CC of Central Excise Rules, 1944 - non-application of mind - Held that:- This Court holds that at this stage, it is not possible to consider the matter in detail as from the nature of order made by CESTAT, it can be said that necessary material is not considered by the CESTAT and there was non application of mind. The matter is remanded back for fresh decision which needs to be given after considering the relevant material and CESTAT is expected to give reasoned order in respect of the material available against the assessee - Appeal allowed by way of remand.
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