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2021 (5) TMI 458 - ANDHRA PRADESH HIGH COURTRecovery of CENVAT Credit - outward transportation of final goods from the factory of the appellant to the customer’s premises - Whether the Appellate Tribunal is justified in not considering the Circular bearing No.1065/4/2018-CD, dated 08.6.2018? - HELD THAT:- The aspect of non-consideration of the impact of the Circular, dated 08.6.2018, is fatal to the order passed by the Appellate Tribunal. In the considered opinion of this Court, the matter requires reconsideration by the Appellate Tribunal after taking into account, the impact and effect of Circular bearing No.1065/4/2018-CD, dated 08.06.2018, having regard to the contents of the paragraphs Nos.3 and 4 of the said circular as indicated in the preceding paragraphs. Appeal allowed by way of remand.
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