2017 (4) TMI 21

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..... d both sides.     2.   This appeal is filed against Order-in-Appeal No.VAD-EXCUS-002-APP-335-2013-14 dated 2.9.2013 passed by the Commissioner(Appeals), Customs, Central Excise, Vadodara II. 3.  Briefly stated the facts of the case are that the appellant had availed CENVAT  credit of Rs. 4,60,976/- on First stage dealer's invoices during the period 29.5.2007 to .....

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..... ice; and they have availed credit accordingly, in their books of account. He submits that thus   no excess credit was availed by them. In support of his contention, ld. Advocate refers to a sample copy of dealer's invoice annexed with  the paper book which is mentioned at serial No.243 of the Annexure II to show cause notice. Even though this fact  has been specifically pleaded .....

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..... erred to by the ld. Advocate for the appellant, I find  force in their contention that both the authorities below have not analyzed  the evidences and recorded finding on the actual quantity  of goods on which the appellant had availed credit against the dealer's invoice. Therefore, in my opinion, the matter needs to be remitted to the  original adjudicating authority to examin .....

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