CESTAT overturns modvat credit denial due to fake invoices, remands for fresh decision.

The Appellate Tribunal CESTAT, Ahmedabad, set aside the impugned order in the case involving modvat credit denial due to fake invoices, remanding the matter for a fresh decision based on an earlier remand order. The Tribunal referenced a prior decision for guidance and decided the appeal without requiring a pre-deposit.

---

---

The Appellate Tribunal CESTAT, Ahmedabad, in the case of Mrs. Archana Wadhwa, set aside the impugned order and remanded the matter to the original adjudicating authority for a fresh decision based on earlier remand order. The issue of modvat credit denial due to fake invoices was considered, and the Tribunal referred to a previous decision for guidance. The appeal was decided after dispensing with the pre-deposit condition.

---