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2012 (10) TMI 589 - CESTAT, AHMEDABADIn-eligible CENVAT Credit - Manufacturing activity - Held that:- It is seen that the appellant had been doing some activities of mixing and packing out of the finished goods returned and received back from their dealer. On a specific query assessee submits that they do have the batch records of this mixing and packing but these records can be produced by them before the adjudicating authority. Since the issue involved in this case is on factual matrix as to whether the appellant has undertaken any activity on these goods remand the matter back to the adjudicating authority to reconsider the issue afresh - in favour of assessee by way of remand.
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