Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2021 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2021 (12) TMI 790 - AT - Central ExciseCENVAT Credit - input services - transportation of footwear from its Regional Distribution Centres (RDCs) / Corporate Office to their retail outlets - HELD THAT:- In the absence of specific examination of facts, I am unable to endorse the demand being re-confirmed in the impugned orders. When the Hon’ble High Court required re-examination into the facts first, the priority of the Adjudicating Authority should have been to ascertain the facts along with supporting documents, hear the appellant and then arrive at a proper conclusion upon such examination. Further, though there is an observation in the impugned orders that the manufacturing activities would cease as soon as the goods were transported to the RDCs / Corporate Office after manufacturing, but however, there is no supporting evidence placed on this to establish that it is at these RDCs / Corporate Office that the clearance of goods in the form of sale took place. Rather, there is nothing placed on record to indicate the basis for such a conclusion. Matter remanded back to the file of the Adjudicating Authority, who shall examine the issue afresh - appeal allowed by way of remand.
|