2013 (11) TMI 1471

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... at the appeal may be decided at this stage. Therefore, with the consent of both sides and after dispensing with predeposit, we proceed to dispose of the appeal itself. 2. Heard both sides and perused the records. 3. The appellants are engaged in the manufacture of Industrial Fabrics of different varieties. They availed CENVAT credit on Furnace Oil supplied by M/s. BPCL, Chennai through their dea .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... h the annexure to the show-cause notice wherein SI. No. 14 indicates DOC number as 1306579427 dated 20.5.2010 which is the commercial invoice. On perusal of the said dealer's invoice it is seen that the excise invoice number is 13069022065 and DOC No. 1306579427. In the impugned order, the Commissioner (Appeals) observed that there is no such excise invoice with SI. No. 13069022065 dated 20.5.2010 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ould be given an opportunity to correlate dealer's invoice with the manufacturer's invoice. In view of that, the impugned orders are set aside and the matter is remanded back to the original authority to examine the documents and decide the matter afresh after considering the documents placed by the appellant. It is made clear that the appellant would demonstrate before the original authority in r .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X