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2020 (2) TMI 623 - AT - Central ExciseCENVAT Credit - duty paying documents - endorsed invoices - eligible documents for the purpose of availment of Cenvat Credit or not - HELD THAT:- Admittedly an amount of ₹ 4,50,000/- was debited by th assessee from their Cenvat Credit account, during the pendency of the appeal. Whether such an accumulated credit could have been used by the assessee, during the relevant period or not, is not clear from the facts of the case. In other words if on account of such debit, which was on the basis of the objection raised by the revenue, the appellant was compelled to pay the duty, during the relevant period from their P/L account then the said refund of debited credit would be available to the assessee in cash - Inasmuch as, the said facts are not available on record, it is deemed fit to set aside the impugned order and remand the matter to Original Adjudicating Authority for verification of the said factual position. Appeal allowed by way of remand.
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