Modvat/Cenvat credit on alleged fake invoices sent back for fresh adjudication after prior Tribunal remand guidance.

Denial of Modvat/Cenvat credit based on alleged fake and fictitious invoices could not be finally sustained in the present form, because the dispute was treated as covered by an earlier Tribunal ruling on similar facts. That earlier ruling had already considered the appellants' submissions and required fresh adjudication by the original authority after taking into account the CBE&C instructions and the Tribunal's observations. Consistently, the impugned order was set aside and the matter was remanded to the original adjudicating authority for a fresh decision.

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Issues: Whether denial of Modvat/Cenvat credit on the ground of fake and fictitious invoices could be finally sustained, or whether the matter required fresh adjudication in the light of the Tribunal's earlier remand order.

Analysis: The credit dispute was stated to be covered by an earlier Tribunal decision involving similar issues. That decision had considered the appellants' contentions and had remanded the matter to the original adjudicating authority for fresh decision after taking into account the instructions issued by the CBE&C and the observations recorded therein.

Conclusion: The impugned order was set aside and the matter was remanded to the original adjudicating authority for fresh decision.

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