Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2014 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (8) TMI 747 - CESTAT NEW DELHICENVAT Credit - whether the goods used in setting up the refinery qualify as inputs or capital goods eligible for availment of Cenvat Credit thereon and whether in respect of goods found to be so eligible, the Cenvat Credit was taken on the strength of valid documents - Held that:- Several contentions of the Appellants have not been considered analyzed in the Adjudication Order nor any findings given thereon. The discussion regarding the invoices claimed to have been submitted by the Appellants in three files to substantiate proper availment of the Cenvat Credit based thereon is also conspicuous by its absence in the adjudication order. Thus the Order-in-Original fails to fulfill the basic requirement of being a speaking order - Matter remanded back - Decided in favour of assessee.
|