2015 (10) TMI 2339 - AT - Central Excise

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 of documents on the strength of which the appellant wants to avail Cenvat Credit and thereafter pass the order after considering the documents produced by the appellant how much credit is entitled to and how much demand remains against the appellant to be confirmed. - Matter remanded back - Decided in favour of assessee.

Summary

The appellate tribunal remanded the case back to the adjudicating authority to verify documents for Cenvat Credit. The authority must decide within 30 days of receiving the tribunal's order. The appeal was disposed of by way of remand.