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Central India Polyesters Limited Versus Commissioner of Customs & Central Excise, Nagpur

2017 (4) TMI 886 - CESTAT MUMBAI

MODVAT credit - duty paying documents - credit of ₹ 6,75,658/- disallowed for wanting of original duty paying document - credit of ₹ 16,72,886.00 was disallowed on the ground that depot issued invoice is not registered - Held that: - Since the original documents was not before the Ld. Commissioner(appeals) and proof of submission of documents before adjudicating authority was not produced by the appellant to the Commissioner(appeals - Commissioner(Appeals) has rightly remitted the ma .....

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Dated:- 17-3-2017 - Mr. Ramesh Nair, Member (Judicial) Shri. Vipin Jain, Advocate with Shri. Vishal Agarwal, Advocate for the Appellants Shri. Ajay Kumar, Joint Commissioner(A.R.) for the Respondent Order The issue involved in the present is that: (a)Authorities below denied the modvat credit of ₹ 6,75,658/- for wanting of original duty paying document. The lade Commissioner(Appeals) remanded the matter to the Original adjudicating authority for verification of the documents. Appellant fil .....

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d. Advocate appearing on behalf of the Appellant submits that as regard the credit of ₹ 6,75,658/- all the original documents were submitted and same was accepted by the Commissioner(Appeals) therefore there was no reason for remanding the matter to the original adjudicating authority. The Commissioner himself should have allowed the credit. In this regard Shri. Vipin Jain took us to the duty paying documents on which credit of ₹ 6,75,658/involved. As regard the denial of modvat cred .....

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hat inputs related to the credit of ₹ 16,72,886.00 goods were supplied to the appellant from Reliance Industries Limited, Surat. He also referred to the general ledger of the appellant wherein payment particulars in respect of same transaction is appearing. He submits that with this chain of documents, this clearly establish that duty paid inputs were purchased by the appellant and there is direct evidence of duty paying documents in respect of the goods purchased by them, therefore there .....

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mmissioner has rightly remanded the matter to the adjudicating authority for re-verification of the documents therefore impugned order does require any interference. 4. I have carefully considered the submissions made by both sides and perused the record. 5. I find that as regard the credit of ₹ 6,75,658/- Ld. Commissioner recorded following findings: As regards amount of ₹ 675,658/- the credit has been disallowed by the original authority for the reason that the appellant did not pr .....

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documents, the photo copies of which are produced before me before the original authority who after verifying the genuineness of such document may decide the matter with respect to this amount afresh. From the above findings, it is clear that Ld. Commissioner has observed that though the appellant have submitted documents under the cover of letter dated 1-6-2001 but appellant could not produce copy of the said letter before the Commissioner(Appeals) therefore Commissioner (Appeals) has directed .....

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