Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2019 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (4) TMI 18 - CESTAT ALLAHABADCENVAT Credit - denial on the ground that both description and quantities mentioned did not matched in the invoice and the CENVAT credit Account - Held that:- If appellants produced such documents establishing actual charging of these goods or their utilization in the process of production, the credit should not have been denied. Admittedly such documents were either not produced or considered/verified by the Original Adjudicating Authority. Thus the matter needs to go back to them for de-novo verification of such documents which appellant will produce for establishing actual utilization of the said goods. The matter remanded to Original Adjudicating Authority for De-novo consideration - appeal allowed by way of remand.
|