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2015 (10) TMI 1348 - CESTAT AHMEDABAD

2015 (10) TMI 1348 - CESTAT AHMEDABAD - TMI - Denial of CENVAT Credit - Held that:- Assessee has produced the documents in respect of two Bills of Entry before the Commissioner (Appeals) and the Adjudication order was modified to that extent and the CENVAT Credit was denied to ₹ 6,88,010.00 along with interest and penalty. He fairly submits that after passing of the impugned order of the Commissioner (Appeals), they obtained a certificate in lieu of lost / misplaced/ destroyed/ mutilated B .....

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. Das 1. After hearing both the sides and on perusal of the records, I find that the Tribunal by Final Order No.A/1703/WZB/AHD/2010, dt.27.09.2010, remanded the matter to the Adjudicating authority so as to enable the Appellant to produce the copy of the relevant Bills of Entry before the Adjudicating authority. 2. The learned Advocate appearing on behalf of the Appellant submits that the Adjudicating authority confirmed the denial of CENVAT Credit of ₹ 31,49,444.00. He submits that they h .....

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