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2017 (3) TMI 922 - CESTAT HYDERABADCENVAT credit - Polyester textured/twisted yarn (POY) - demand on the ground that POY was received by appellants on fictitious names/invoices without accounting the same - The 14 invoices could not be placed for consideration of the benefit before the adjudicating authority and therefore the benefit of 14 invoices to the time of was not allowed to the appellant - Held that: - verification of 14 invoices which were not considered at the time of second round of remand. In view thereof, remand the matter to the adjudicating authority for the limited purpose of verifying 14 invoices and to give the benefit of credit - appeal allowed by way of remand.
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