2015 (1) TMI 1301 - AT - Central Excise

Seeking removal of curable defects appear on the invoices - invoices were in the name of branch and Head Office, while credits were taken by Head Office-cum-factory - Held that - it appears that the curable defect may be removed. Matter is remitted to Commissioner (Appeals) to grant opportunity of removal of defect and hearing the appellant, examining the evidence and taking the pleading as well as law into consideration and shall pass an appropriate order. - Appeal allowed by way of remand

Summary

The Appellate Tribunal CESTAT CHENNAI allowed stay applications for removal of curable defects in invoices leading to denial of Cenvat credit. The matter is remitted to Commissioner (Appeals) for granting opportunity to remove defects and pass appropriate orders. Appeals are remitted for disposal of stay application.