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of <h1>CESTAT overturns denial of Cenvat credit, remands for fresh decision</h1> <h3>M/s. Prabha Metal Industries Versus CCE Ahmedabad</h3> The Appellate Tribunal CESTAT, Ahmedabad allowed the appeal of Shri K.V. Parmar, remanding the matter for a fresh decision after considering a letter from ... Cenvat credit - Denied on the ground that the invoices did not show the amount of central excise duty passed on by the dealer - Appellants produced a letter issued by the National Small Industries Corporation Ltd. dated 07.12.10 wherein they have stated that invoices did not show the duty amount involved since they had not taken a registration during the relevant time and therefore they had issued only commercial invoices - Since this letter was not available when the decision was taken by the lower authorities, the matter is required to be remanded for verification and consideration of the claim afresh, taking this letter into account and also decisions of the Tribunal regarding the availment of cenvat credit in case of goods supplied by non registered suppliers. The Appellate Tribunal CESTAT, Ahmedabad allowed the appeal of Shri K.V. Parmar regarding denial of Cenvat credit of Rs.45,090/- due to invoices not showing central excise duty amount. The matter is remanded for fresh decision considering a letter from National Small Industries Corporation Ltd. stating duty was paid and not passed on.
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