2017 (4) TMI 21

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..... matter needs to be remitted to the original adjudicating authority to examine in detail the quantity received/purchased and the CENVAT credit availed by the Appellant against the dealer’s invoices - appeal allowed by way of remand. - Central Excise Appeal No.10141 of 2014 - A/10636/2017 - Dated:- 15-3-2017 - Dr. D.M. Misra, Member (Judicial) Present Shri Dhaval K. Shah, Advocate for the .....

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..... ), who in turn, rejected their appeal. Hence, the present appeal. 4. Ld. Advocate for the appellant submits that on the dealer s invoices the total quantity and amount of duty paid by the manufacturer has been shown at the bottom portion, and the quantity purchased by them out of the total quantity and the proportionate CENVAT credit passed on to them by the dealer has been shown at the uppe .....

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..... r the appellant, as claimed by them has not taken CENVAT credit representing the entire quantity of goods on which duty has been paid by the manufacturer, but only on that quantity/ portion of the goods purchased by them and accordingly availed proportionate credit as shown in the respective dealer s invoices. Prima facie analysis of the invoices referred to by the ld. Advocate for the appel .....

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