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2017 (12) TMI 692 - AT - Central ExciseCENVAT credit - it was alleged that there was a shortage of the inventory of inputs and credit availed on this shortage - Rule 3 of CCR, 2004 - it was alleged that the assessee has not produced the documents explaining the shortages in the inputs - Held that: - Though the appellant had filed all these documents before this Court but the same were not considered by the learned Commissioner (A) because he did not find the same in the appeal paper-book - this case needs to be remanded to the original authority with a direction to pass a de novo order after considering the documentary evidence produced by the appellant explaining the reasons for the shortage of inputs - appeal allowed by way of remand.
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