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TMI Blog2019 (5) TMI 368X X X X Extracts X X X X X X X X Extracts X X X X ..... eclaration given by M/s K R Sons. Based on these documents, I find the documents match. The sample invoices and documents produced do not take care of the entire amount of credit in dispute. This is a fit case to be remanded back to the original authority to examine the issue - appeal allowed by way of remand. - Excise Appeal No. 31273 of 2018 - A/30473/2019 - Dated:- 15-4-2019 - Mr. P. VENKATA SUBBA RAO, MEMBER (TECHNICAL) Shri Rahul Binami, Chartered Accountant for the Appellant. Shri P. Sudhakar Reddy, Dy. Commissioner /AR for the Respondent. ORDER PER: MR. P. VENKATA SUBBA RAO 1. This appeal is filed against Order-in-Appeal No. VI ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issued by M/s East India Petroleum Limited to M/s BEEKAY Corporation and M/s S J Polymers and M/s M M Polymers is concerned, Ld. CA submits that their credit was partly allowed to the extent they were able to produce documents and partly rejected by the lower authority. However, now they have proper invoices covering each of the documents to substantiate their credit. He therefore prays that to this extent, their matter may be remanded to the original authority and they will be able to substantiate their claim with proper invoices. As far as Sl.No. (i) above is concerned, he submits that they had not availed CENVAT Credit on the debit notes issued by M/s K R Sons Pvt. Ltd. as has been held by the lower authority. The original authority ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... claration given by M/s K R Sons. Based on these documents, I find the documents match. However, the sample invoices and documents produced before me do not take care of the entire amount of credit in dispute. 3. In view of the above, I find that this is a fit case to be remanded back to the original authority with the following directions: (a) Appellant is entitled to CENVAT Credit on the basis of the invoices for Port Services raised by M/s Visakhapatnam Port Trust indicating their name to the extent it is substantiated by debit notes and the declaration by M/s K R Sons. (b) The appellant will be entitled to CENVAT Credit in respect of remaining disputed invoices to the extent they are ab ..... X X X X Extracts X X X X X X X X Extracts X X X X
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