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2018 (2) TMI 386 - AT - Central ExciseCENVAT credit - components which were procured by the assessee for purpose of setting up the captive power plant - Held that: - other than a blind assertion, no documentary evidence has been submitted by the assessee either during the course of the present appeal or even before the adjudicating authority. The finding of fact on crucial issue is matter to resolve the present dispute. It is appropriate to set aside both the impugned orders and remand the matter to the jurisdictional Commissioner to carry out the verification whether the components involved in the present dispute were used for setting up of a power plant and whether such power plant has been constructed in the premise of the assessee - appeal allowed by way of remand.
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