2011 (5) TMI 94 - AT - Central Excise

Waiver of pre-deposit - Modvat credit - The modvat credit denied on the ground that the same was availed on the basis of fake and fictitious invoices - The issue stands decided by the earlier order of the Tribunal in the case of M/s. Bhagwati Silk Mills and Ors 2011 -TMI - 203593 - CESTAT, AHMEDABAD - Hence, set-aside the impugned order and remand the matter to the original adjudicating authority for fresh decision in the light of earlier remand order of the Tribunal.

Summary

The Appellate Tribunal CESTAT, Ahmedabad, in the case of Mrs. Archana Wadhwa, set aside the impugned order and remanded the matter to the original adjudicating authority for a fresh decision based on earlier remand order. The issue of modvat credit denial due to fake invoices was considered, and the Tribunal referred to a previous decision for guidance. The appeal was decided after dispensing with the pre-deposit condition.