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2017 (3) TMI 457 - AT - Central ExciseCENVAT credit - denial on the ground that no evidence was adduced before the Adjudicating Authority on behalf of the appellant to show that the subject goods were received in the factory and used in the manufacture of final product - Held that: - substantial benefit of credit cannot be denied so long as it can be proved that the good are duty paid and received in the factory and are used in the manufacture of final product. These are all procedural and technical lapses, which are curable in nature. Accordingly, matter remitted to the Adjudicating Authority to verify the documents and decide the issue in accordance with law - appeal allowed by way of remand.
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