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2019 (10) TMI 213 - CESTAT MUMBAICENVAT Credit - input invoices for the period 2008-09 to 2011-12 - HELD THAT:- The Appellants, prima facie, produced communications with the Department from time to time indicating that all these documents have been filed with the Department. However, the Adjudicating authority recorded a finding otherwise - To resolve the issue, it is appropriate to remand the matter to the Adjudicating authority with the specific direction to consider the documents that were produced earlier and also the documents that would be produced during the course of de-novo proceedings including the Chartered Accountant’s certificate that have been produced to ascertain the admissibility of the CENVAT Credit. Appeal allowed by way of remand.
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