2024 (1) TMI 516

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..... verification of records per se and nothing beyond that; if the records support the claims of the appellant, then there is nothing to be done. Though much water has flown, in the interests of justice, the matter requires re-adjudication since what is required is the verification of the documents vis- -vis the claim of the appellant, which can only be done by the original authority - The appeal is allowed by way of remand. - HON BLE MR. P. DINESHA, MEMBER ( JUDICIAL ) Shri S. Durairaj , Advocate for the Appellant Shri N. Satyanarayanan , Assistant Commissioner for the Respondent ORDER Order : This appeal is filed by the assessee against the Order-in-Appeal No. 127/2014-CE dated 25.04.2014 passed by the Commiss .....

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..... so filed another letter dated 10.10.2011 enclosing necessary declaration to the effect of accounting of assets and liabilities of M/s. SGM in their financial statements. 3.4 It appears that subsequently, the appellant took credit of Rs.31,26,923/- which was lying unutilized in the ER-1 of M/s. SGM. In the subsequent ER-1 Return for the month of February 2012, the said M/s. SGM appears to have indicated the above transfer of credit to the appellant. 4. Almost a year later, the Revenue appears to have issued a Show Cause Notice proposing to deny the CENVAT Credit availed by the appellant, to which it appears that the appellant filed a very detailed reply, but however, the adjudicating authority vide Order-in-Original Sl. No. 18/2013 CX- .....

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..... decided by me is: whether the denial of CENVAT Credit as upheld in the impugned order is justified in the eye of law? 8. I have perused the documents placed on record and the various letters enclosing documents addressed to the authorities. The Order-in-Original is very silent on all the documents claimed to have been furnished by the appellant. There is also no denial insofar as the merger of M/s. SGM with the appellant is concerned, nor is there any denial as to the availability of unutilized CENVAT Credit with M/s. SGM that came to be transferred to the appellant. The matter, however, required verification of records per se and nothing beyond that; if the records support the claims of the appellant, then there is nothing to be done. .....

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