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2017 (5) TMI 46 - CESTAT CHANDIGARHCENVAT credit - spare parts - along with excavator, supplied kits which are in the nature of spares parts - department is of the view that the goods supplied along with the excavator are clearances of inputs on which cenvat credit has been taken and therefore, the appellants are required to reverse the amount of equal to the cenvat credit taken on inputs - Held that: - in the appellants own case for the earlier period on the identical issue this Tribunal remanded the matter back to the adjudicating authority - we also remand matter back to the adjudicating authority to pass an appropriate order after affording reasonable opportunity to the appellant to present their case - appeal allowed by way of remand.
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