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2019 (5) TMI 368 - AT - Central ExciseCENVAT Credit - duty paying documents - credit availed on the basis of debit notes issued by their agent M/s K.R. & Sons Pvt. Ltd. - credit availed on the basis of debit notes issued by M/s East India Petroleum Limited. - credit availed on the basis of the documents issued by M/s BEEKAY Corporation, M/s S J Polymers and M/s M M Polymers. HELD THAT:- There is no doubt that these invoices pertain to them although they were raised in the name of M/s K R & Sons since each invoice also mention their name. He produces the sample of each of the invoice raised by M/s Visakhapatnam Port Trust at the Port and the declaration given by M/s K R & Sons. Based on these documents, I find the documents match. The sample invoices and documents produced do not take care of the entire amount of credit in dispute. This is a fit case to be remanded back to the original authority to examine the issue - appeal allowed by way of remand.
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