Cenvat credit on commercial invoices remanded for fresh verification of supplier certificate and duty-paid goods

Cenvat credit denial based on invoices not showing excise duty required fresh verification where the appellant produced a later supplier certificate stating the goods were duty paid and that only commercial invoices had been issued during the relevant period. Because this certificate and supporting material were not examined by the lower authorities, the factual basis of the credit claim had to be reconsidered, including the relevance of Tribunal decisions on credit for goods supplied by unregistered suppliers. The matter was remanded to the original adjudicating authority for a fresh decision after hearing the appellant.

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Issues: Whether the denial of Cenvat credit on the ground that the invoices did not show the excise duty amount warranted reconsideration, and whether the matter should be remanded for verification of the supplier's certificate and supporting material.

Analysis: The appellant produced a subsequent certificate from the supplier stating that the goods were duty paid, that no registration had been obtained during the relevant period, and that only commercial invoices had been issued. As this document was not before the lower authorities, the factual basis of the credit claim required fresh verification, including consideration of the Tribunal's decisions concerning credit on goods supplied by unregistered suppliers.

Conclusion: The denial of credit was not finally affirmed on merits, and the matter was sent back to the original adjudicating authority for fresh decision after giving the appellant an opportunity to be heard.

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