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2015 (10) TMI 2339 - CESTAT NEW DELHI

2015 (10) TMI 2339 - CESTAT NEW DELHI - TMI - CENVAT Credit on inputs - Demand confirmed without considering their defense - Held that:- There is a clear finding by the adjudicating authority that appellant has not produced the documents on the strength of which they want to avail Cenvat Credit. In these circumstances, matter needs examination at the end of adjudicating authority. Therefore, I set aside the impugned order and remand the matter back to the adjudicating authority for verification .....

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ent : Ms. Ranjana Jha, AR Per Ashok Jindal : The appellant is in appeal against the impugned order wherein the demand has been confirmed against the appellant without considering their defense that they are entitled to take cenvat credit on inputs during the impugned period. 2. Heard the parties and perused the order. 3. On perusal of the impugned order, I find that there is a clear finding by the adjudicating authority that appellant has not produced the documents on the strength of which they .....

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